A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability...more
Ohio’s efforts to substantially simplify its municipal income tax regime – a much-needed reform – is permitted to move forward. Ohio instituted municipal income tax reform, which took effect with the 2018 tax year, permitted...more
Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction...more
This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more
1/24/2019
/ 501(c)(3) ,
Aircraft ,
Appeals ,
CEOs ,
Charitable Deductions ,
Charitable Donations ,
Deductible Expenses ,
Equipment Tax ,
Exports ,
Farms ,
Janitorial Services ,
Legitimate Business Purpose ,
Manufacturers ,
Promotional Items ,
Sales & Use Tax ,
Services ,
Staffing Agencies ,
State Tax Tribunals ,
Storage Contracts ,
Tax Commissions ,
Tax Exemptions ,
Tax Litigation ,
Tax Refunds ,
Transportation Contracts
The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton...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