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

Ohio Sales / Use Tax: BTA determines utility poles used for camera enforcement were business fixtures, not real property, and upholds use tax assessment.

August 20, 2025

Since the poles were personal property (i.e., business fixtures), the taxpayer’s purchase was subject to Ohio sales / use tax unless an exemption applied. In Conduent State & Local Solutions, Inc. v. Harris, Ohio BTA Case No. 2021-374 (April 25, 2025), the taxpayer’s business involved issuing tickets on behalf of municipalities for red-light traffic signal… Read More

The Big Beautiful SALT Deduction: How the increased SALT cap will impact business owners  

July 30, 2025

On July 4, 2025, President Donald Trump signed the reconciliation bill, known as the “Big Beautiful Bill” (BBB), which covered many of his campaign promises. This reconciliation, centering upon extensions to the Tax Cuts and Jobs Act (TCJA), is likely the last major bill the Republicans will pass this session. [1] Among the many compromises… Read More

Ohio Pending Budget Bill reduces individual income tax rates, eliminates sales tax exemptions, and extends business tax credits; heads to Gov. DeWine for final approval.

June 30, 2025

The Ohio Budget Bill for FY 2026-27 (H.B. 96) was agreed to by the Ohio House and Senate in Conference Committee and now awaits Governor DeWine’s signature. Consistent with the direction commenced a few years ago, the Budget includes further reductions in Ohio’s individual income tax rate, which would be reduced to 2.75% in 2026…. Read More

IRS Issues Guidance Simplifying Income Tax Compliance Related to the Employee Retention Credit

April 11, 2025

The IRS recently released new FAQ guidance providing a simplified procedure for addressing income tax amendments and refund claims related to Employee Retention Credit (ERC) determinations. See IRS FAQs. Taxpayers claiming the ERC were required to decrease wage expenses by the ERCs claimed to avoid obtaining a double-benefit—i.e., the employee retention credit and deduction for… Read More