Effective October 1, 2021, the Ohio sales and use taxes on employment services and employment placement services are repealed. These services remain taxable through September 30. These taxes have been very controversial, and...more
On June 21, 2018, the U.S. Supreme Court rendered a decision with broad implications for merchants selling in multiple states. South Dakota v. Wayfair, 585 U.S. ___ (2018). In Wayfair, the Court rejected the physical presence...more
6/25/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus
On June 30, 2015, Ohio Governor John Kasich signed into law the biennial budget bill, Amended Substitute House Bill No. 64 (“HB 64”). The legislation underwent substantial changes during the legislative process such that the...more
7/14/2015
/ Affiliated-Business Arrangements ,
Article I ,
C-Corporation ,
Click-Through Nexus ,
Commercial Activity Tax ,
Debt Collection ,
Excise Tax ,
Income Taxes ,
Manufacturers ,
Pass-Through Entities ,
Petroleum ,
Propane ,
Repossess ,
Sales & Use Tax ,
Section 8 ,
Small Business ,
State Budgets ,
Websites
On February 12, 2013, the text of the Governor's budget proposal for the 2014-2015 biennium, announced on February 4, 2013, was made public as House Bill 59 ("HB 59"). The new HB 59 includes a state income tax deduction for...more