Ohio’s MNPT: Centralized Filing Registration, 2023 Updates
Registration Deadline Calendar year companies operating in Ohio that would like to file their Municipal Net Profit Tax (“MNPT”) returns using the centralize... Read more.
Court Ruling Stops Dilution of P.L. 86-272 Protections
Warning: The Multistate Tax Commission’s diluted version of Public Law 86-272 is spreading to Ohio Under Public Law 86-272 (“P.L. 86-272”), codified at ... Read more.
New This Year: Beneficial Ownership Information Reporting
Update March 12, 2024. On March 1, 2024, in a case brought by the National Small Business Association (“NSBA”) and one of its members, a federal district co... Read more.
ZHF Cosponsors Symposium on Remote Worker Tax Issues
Symposium to be held at Capital University Law School March 6, 2024 1:00 PM – 4:00 PM A symposium will be held on the campus of Capital University Law School,... Read more.
H.B. 101 Tightens Rules for Homeownership Savings Accounts
Substitute House Bill 101 (“H.B. 101”) was broadened from a modification of village dissolution provisions into a broad-ranging budget corrections bill befo... Read more.
Minnesota Clarifies Treatment of Sale of Goodwill but Uncertainty Lingers
A recent decision from the Supreme Court of Minnesota (“Court”), Cities Mgmt., Inc. v. Comm’r of Revenue, No. A23-0222, 2023 Minn. LEXIS 597 at 1 (Minn. N... Read more.
Express Scripts and the Sourcing of Receipts from Services
When it comes to the sourcing of receipts for apportionment, companies whose business includes the provision of services are often faced with the question of de... Read more.
High Taxes: Policy Considerations for Adult Use Cannabis in Ohio
With the passage of Issue 2 on November 7, it’s high time we took a look at the tax implications of the new law, which includes a 10% excise tax on sales of c... Read more.
Ohio Department of Taxation Provides New Employer Withholding Tables
The Ohio Department of Taxation has released new Employer Withholding Tables to be used for payroll periods that end on or after November 1, 2023. These tables ... Read more.
Updates from the Ohio Department of Taxation
The Ohio Department of Taxation (ODT) held its latest Ohio Virtual Tax Academy on August 9, 2023. The event was moderated by Organizational Development’s Ther... Read more.