Warning: Tolling Provisions in HB 197 about to End
As reported in a previous Buzz (Ohio Enacts Tax Related COVID-19 Legislation, April 6, 2020), HB 197 contained an uncodified provision that tolled statutes of l... Read more.
Ohio Appeals Court Rules on First Amendment Challenge to Cincinnati Billboard Tax
Executive Summary On June 18, 2020, Ohio’s First District Court of Appeals (Hamilton County) issued its decision in Lamar Advantage GP Company, LLC and Norton... Read more.
Battle Rages On at Ohio Sup. Court Regarding Constitutionality of Former FIT Reg. Assessment Credit
FNB, Inc., the parent of First National Bank of Dennison and TuscValley Financial, has appealed the Ohio Board of Tax Appeal’s decision in FNB, Inc. v. McClai... Read more.
Ohio Issues Guidance on Taxability of EIS, ADP and EPS Due to ITFA Grandfathering Elimination
On June 8, 2020, the Ohio Department of Taxation issued Sales Tax Information Release ST 2020-01: Internet Tax Freedom Act Summary – June 2020, which provides... Read more.
Karvo Paving Appeal Dismissed by Ohio Supreme Court
On April 22, 2020, the Ohio Supreme Court granted a motion to dismiss the appeal filed by the Tax Commissioner from a decision of the Ninth District Court of Ap... Read more.
Ohio Supreme Court Tolls Time Requirements in all Rules Promulgated by Court
On March 27, 2020, the Ohio Supreme Court issued an Order tolling all time requirements prescribed in all rules promulgated by the Court. This action was taken ... Read more.
Snowbirds Can’t Escape Taxation of Deferred Compensation
The Ohio Supreme Court recently considered the issue of whether stock options, earned in Cleveland, Ohio but exercised after their holder had retired to Florida... Read more.
Ohio Department of Taxation Proposes Changes to Rule as a Result of Nissan
The Ohio Department of Taxation has proposed changes to Ohio Administrative Code (OAC) 5703-29-02 to address the potential impact of the Ohio Board of Tax Appea... Read more.
The Ohio Department of Taxation Issues Guidance on Taxability of Installed Data Cabling
The Ohio Department of Taxation issued a revised Information Release ST 1999-01 on December 18, 2019 discussing their new interpretation of the sale and install... Read more.
The Ohio Board of Tax Appeals goes Retro – Grants Consolidated Elected Taxpayer Status Retroactively
The Ohio Board of Tax Appeals (BTA) granted Nissan North America, Inc. (Nissan) retroactive consolidated elected taxpayer (CET) status, thereby eliminating the ... Read more.