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January 25 & 26, 2022 : 31st Annual Ohio Business Tax Conference

Ohio CAT – Ohio Supreme Court holds sale of intangible contract rights sitused outside Ohio

September 29, 2020

Ohio Commercial Activity Tax – Ohio Supreme Court applies market-based sourcing and grants taxpayer refund by situsing intangible revenue to purchaser’s physical locations.  Situsing gross receipts often becomes a contentious issue in Ohio Commercial Activity Tax (CAT) audits partially due to the lack of guidance applying Ohio’s market-based sourcing statute. The Ohio Supreme Court has… Read More

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

September 25, 2020

Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on September 24, 2020. The OSBA Sales/Use Tax Subcommittee Report discusses recent developments concerning the scope of taxable services, as well as the federal preemption of taxation on internet services which… Read More

Ohio Board of Tax Appeals denies Taxpayers Business Income Deduction due to Improperly Introduced Evidence

September 18, 2020

Retaining experienced counsel with knowledge of not only proper procedure but how to present a case is critical to prevailing at the Board of Tax Appeals (BTA). Recently, the BTA denied the taxpayer’s claim for a business income deduction in part because supporting evidence was attached to the notice of appeal, not properly presented at… Read More

Ohio clarifies SBA Economic Injury Disaster Loan (EIDL) grants are taxable gross receipts for CAT Purposes

September 10, 2020

In a previous post, we noted that forgiven Paycheck Protection Program (PPP) loan amounts are excluded from Ohio’s commercial activity tax (CAT) to provide taxpayer relief during the COVID-19 pandemic. H.B. 481. However, the Ohio Department of Taxation has indicated this relief does not extend to EIDL advance grants and other county-issued relief grants. Recently,… Read More