Don’t Miss the Dec. 2 deadline to set your OHID on the OBG!
The Ohio Department of Taxation has been transitioning the access process for the Ohio Business Gateway (“OBG”) to make use of the OHID, a secure digital ID... Read more.
Delaware Unclaimed Property VDA Invitation Provides Value
The Invitation Has your company missed its opportunity to avoid an impending Delaware unclaimed property audit? Your company may have recently received, or may soon... Read more.
No US Supreme Court Review of Unapportioned Use Tax
On the first Monday in October, as part of kicking off its 2024 Term, the U.S. Supreme Court (SCOTUS) denied certiorari and thereby declined to review a decision... Read more.
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 centralized... 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 15... 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 court... 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 before... 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. Nov.... 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 determining... Read more.