If you have any questions pertaining to any of these blog posts, please fill out our Contact Form

Upcoming Events

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

Ohio bills seek to repeal law giving cities flexibility for remote worker withholdings

September 4, 2020

In the wake of the Covid-19 pandemic, the Ohio General Assembly passed H.B. 197 to provide tax relief to Ohio citizens through deadline extensions and flexible tax policy. One provision gave employers flexibility to withhold income taxes as if employees were still working at the office, even if they were working remotely in a different… Read More

Sales Tax Collection: Broad Marketplace Facilitator Laws Could Capture Unwary Taxpayers

August 31, 2020

Most states have recently passed laws requiring marketplace facilitator to collect tax on e-commerce sales by remote sellers made through the marketplace’s platform. Ohio, for example, broadly defines a marketplace facilitator as any entity that operates a marketplace and facilitates payment processes for goods or services. R.C. 5741.01(W). This definitions covers the usual suspects, such… Read More

Marketplace facilitators making interstate sales collect Ohio sales tax based upon the consumer’s destination

August 19, 2020

Sourcing sales is critical to determine the appropriate jurisdiction and tax rate for Ohio sales tax collection purposes. Recently, the Ohio Department of Taxation revised Information Release ST 2009-03 to reflect that sales facilitated by “marketplace facilitators” are sourced to the destination of the sale – i.e., the location where the consumer receives the tangible… Read More

PPP loan forgiveness will not result in increased Ohio commercial activity taxes

July 30, 2020

To provide some taxpayer relief in the wake of COVID-19, Ohio is excluding forgiven PPP loan amounts from Ohio’s commercial activity tax (CAT). While generally debt forgiveness is treated as taxable gross receipts for CAT purposes under R.C. 5751.01(F), forgiven PPP loans will be specifically excluded under recently passed H.B. 481. The Ohio General Assembly… Read More