Sales Tax Refunds on Software Under Scrutiny
Two cases currently pending before the Ohio Board of Tax Appeals highlight the need to provide sufficient documentation for software refunds and nontaxable posi... Read more.
Business Income Trials & Tribulations
The Ohio Department of Taxation recently issued two final determinations that consider the question of whether income or loss is business income (or loss). Th... Read more.
Dream Cars, but Not Dream Audits
Several cases pending before or recently decided by the Ohio Board of Tax Appeals (“Board”) indicate that the Ohio Department of Taxation is actively auditi... Read more.
New Year, New Assessments Coming Via Ordinary Mail Starting January 1st
On December 6, 2023, The Ohio Department of Taxation (Department) published Information Release G 2023-1, Changes to Certified Mail Procedures. The information ... Read more.
Agency Exclusion Decision Appealed to Ohio Supreme Court
A recent decision by the Ohio Board of Tax Appeals (“Board”) regarding the commercial activity tax (“CAT”) “agency exclusion” was appealed this week... Read more.
Beware of Ohio Assessments Sent Via Ordinary Mail!
Governor DeWine signed the Ohio Biennial Budget Bill, Am. Sub. H.B. 33 (the “Budget Bill” or “Bill”) into law on July 3, 2023, and announced his vetoes.... Read more.
CAT “Tails” Continue at the Ohio Supreme Court
The commercial activity tax (“CAT”) continues to cause trepidation for sellers of goods transported to Ohio distribution and fulfillment centers (“DCs”)... Read more.
Board Issues Significant CAT Guidance in Situsing Sales of Goods
The state of Ohio has become a popular location for distribution and fulfillment centers (“DCs”) due to the state, and in particular central Ohio, being wit... Read more.
Total Renal Care Fails at Board but Raises Interesting Situsing Issues
Recently, the Ohio Board of Tax Appeals (“Board”) affirmed the Tax Commissioner’s denial of a refund claim for Ohio Commercial Activity Tax (“CAT”) fi... Read more.
What is Material Participation?
Material Participation in Dispute for Business Income on Sale of a Business As previously reported, Ohio Governor Mike DeWine signed Substitute House Bill 515 (... Read more.