Ohio Board of Tax Appeals Calls VoiP/Data Cabling Real Property
Background The Ohio Board of Tax Appeals issued its decision in Nationwide v. McClain, Case Nos. 2018-313, 2018-315, 2018-316, 2018-17, 2018-318, on October 22,... Read more.
Court of Appeals Paves the Way for Resale of Traffic Control Equipment, Addresses Two Other Issues
Background The Ninth District Court of Appeals rendered its decision in Karvo Paving Co. v. Testa, 2019-Ohio-3974 on September 30, 2019, addressing three sales ... Read more.
Missouri Extends Opportunities for Sales and Use Tax Refunds to 10 Years
In July, the Missouri governor signed Senate Bill 87, which extended the statute of limitations to file sales and use tax refunds from three (3) years to ten (1... Read more.
Ohio Issues Guidance on Economic Nexus Standards
The Ohio Department of Taxation (Department) issued guidance on its website on August 23, 2019 relating to the recently enacted (see H.B. 166 Buzz) economic nex... Read more.
Mama Mia! BTA Says Shoes Tied to Ohio
On August 8, 2019, the Ohio Board of Tax Appeals ruled in Mia Shoes, Inc. (et. al.) v. McClain, BTA Case No. 2016-282, that shoes shipped from outside the count... Read more.
New Hampshire Enacts Anti-Wayfair Legislation
On July 19, 2019, New Hampshire Governor Chris Sununu signed SB 242, which attempts to provide protection for New Hampshire-based remote sellers against tax ass... Read more.
California Provides Tax Relief
On July 1, 2019, the California Department of Tax and Fee Administration (CDTFA) issued Special Notice L-681 that discusses the use tax relief that may be avail... Read more.
The Ohio Department of Taxation Amends CAT Rule to Explain Cash Discounts Exclusion
Effective June 20, 2019, the Department of Taxation has revised Commercial Activity Tax (CAT) Ohio Administrative Code 5703-29-14 (“Rule”), which addresses ... Read more.