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.
Stingray Pressure Pumping LLC v. Harris
On August 2, 2023, the Ohio Supreme Court rendered its decision in Stingray Pressure Pumping, L.L.C. v. Harris, 2023-Ohio-2598, a case that addressed whether ce... Read more.
Effective Date of Rate Increase on Sports Gaming Tax
One of the tax changes in Amended Substitute House Bill 33 (“House Bill 33”), the Budget Bill, was an amendment to R.C. 5753.021 increasing the tax rate on ... Read more.
Latest Programming on Hulu and Netflix: Legal Drama over Video Service Provider Fees
UPDATE (December 6, 2022): Ohio Supreme Court Decides in Favor of Hulu and Netflix over the City of Maple Heights On November 30, 2022, the Ohio Supreme Court (... Read more.
Ohio Supreme Court Strikes Down Cincinnati Billboard Tax on First Amendment Grounds
UPDATE (May 3, 2022): United States Supreme Court Declines Review of Ohio Supreme Court Decision Striking Billboard Tax on First Amendment Grounds On May 2, 202... Read more.
Ohio Supreme Court Upholds Centralized Filing and Administration for Municipal Net Profits Tax
Today the Ohio Supreme Court issued its opinion in Athens v. McClain, Slip Opinion 2020-Ohio-1546, which considered a constitutional challenge by Ohio municipal... Read more.
U.S. Supreme Court Denies Cert on Kentucky Supreme Court Case on Ohio Commercial Activity Tax
On October 5, 2020, the U.S. Supreme Court denied a petition for a writ of certiorari filed by the taxpayer seeking the Court’s review of the Kentucky Supreme... Read more.
Defender Security Secures a Victory in CAT Situsing Case at Ohio Supreme Court
On September 29, 2020, the Ohio Supreme Court issued its opinion in Defender Sec. Co. v. McClain, Slip Opinion No. 2020-Ohio-4594, reversing the Court of Appeal... Read more.
Ohio 1st Dist. Court of Appeals Requires Cincinnati to Accept a Consolidated Fed. Affiliated Return
The Ohio First District Court of Appeals (Hamilton County) has issued a decision in Time Warner Cable, Inc., & Subsidiaries v. City of Cincinnati, 2020-Ohio... Read more.
Board of Tax Appeals Remands Appeal to Tax Commissioner for Failure to Address all Arguments Raised
In Parnes v. McClain, BTA Case No. 2019-2847 (August 3, 2020), the Board of Tax Appeals (“BTA”) remanded the appeal to the Tax Commissioner because the Tax ... Read more.