Generally, in Ohio, sales of tangible property are taxable unless an exemption exists, whereas services are generally nontaxable unless specifically enumerated as taxable under the Ohio Revised Code. However, Ohio has many...more
Ohio Governor Mike DeWine announced an extension for the state’s 2024 sales tax holiday, which will take place from 12 a.m. on Tuesday, July 30th, through 11:59 p.m. on Thursday, August 8th....more
In Ohio, sales of tangible personal property are presumed taxable unless an exemption exists. On the other hand, services are presumed nontaxable unless specifically enumerated as taxable under Ohio’s Revised Code. Many of...more
Preparing for significant changes to Ohio commercial activity tax for 2024 – Majority of taxpayers will no longer be subject to CAT following increases in annual exclusions.
Ohio’s Budget Bill (H.B. 33) significantly...more
Ohio Commercial Activity Tax has an exclusion from gross receipts for property or money received or acquired as an agent in excess of the agent’s commission fee or other reimbursement. R.C. 5751.02(F)(2)(l). Aramark Corp.,...more
1. EXEMPTIONS -
A. Equipment Used in Production of Crude Oil and Natural Gas:
Stingray Pressure Pumping, LLC v. Harris, Slip Opinion No. 2023-Ohio-2598. Reversing the BTA, the Court determined five categories of...more
The Ohio Supreme Court has ruled that NASCAR’s broadcast, media, licensing, and sponsorship revenue is not subject to Ohio’s Commercial Activity Tax (“CAT”). Ohio’s CAT statute situses gross receipts from intellectual...more
In response to the COVID-19 pandemic, as work-from-home became the norm, many states provided safe harbors such that remote workers teleworking in the state would not create nexus for corporate income tax and sales / use tax...more
7/8/2021
/ Coronavirus/COVID-19 ,
Corporate Counsel ,
Employees ,
Employer Liability Issues ,
Income Taxes ,
Out-of-State Employees ,
Remote Working ,
Safe Harbors ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Telecommuting
In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT)....more
11/18/2020
/ Business Taxes ,
Commercial Activity Tax ,
Department of Revenue ,
Filing Requirements ,
Proposed Rules ,
Retroactive Application ,
State and Local Government ,
State Taxes ,
Tax Audits ,
Tax Commissions ,
Tax Returns
A common question in many Ohio commercial activity tax (CAT) audits is whether federal tax treatment may be relied upon. Although the statute says it should (R.C. 5751.01(K)), the Tax Commissioner is often reluctant to accept...more
3/4/2020
/ Car Dealerships ,
Commercial Activity Tax ,
Corporate Taxes ,
Financing ,
GAAP ,
Gross Receipts Tax ,
Hyundai ,
Income Taxes ,
Secured Debt ,
State Taxes ,
Tax Appeals
The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more
12/31/2019
/ Amended Legislation ,
Crude Oil ,
Fracking ,
Income Taxes ,
Natural Gas ,
Oil & Gas ,
Remand ,
Retroactivity ,
Sales & Use Tax ,
Sales Tax ,
State and Local Government ,
State Taxes ,
Tax Appeals ,
Tax Exemptions
Nexus for Ohio sales / use tax collection expands effective August 1, 2019 to include out-of-state sellers and marketplace facilitators that deliver at least $100,000 of sales or 200 transactions to Ohio. Ohio’s General...more
Ohio Supreme Court rejects taxes on draft beer tap maintenance and cleaning–limits scope of taxation on janitorial-type services....more
The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which...more