Ohio Sales / Use Tax: Financial authorization services found to be nontaxable; appealed to Supreme Court.
December 12, 2024
The Ohio Board of Tax Appeals held that certain financial authorization services, Debit Authorization as described below, are not taxable automatic data processing processing (“ADP) or electronic information services (“EIS”). CheckFree Services Corp. v. Harris, BTA No. 2019-43 (Oct. 10, 2024). These nontaxable authorization services did not involve the service provider, CheckFree Services Corp., processing… Read More
Ohio Municipal Income Tax: Cities permitted to tax wages earned by Ohio employees working outside the municipalities while at home during the pandemic.
March 18, 2024
The Ohio Supreme Court upheld the right of Ohio municipalities to tax wages earned by employees working outside the municipality from home during the COVID-19 pandemic. Schaad v. Alder Slip Opinion No. 2024-Ohio-525 (Feb. 14, 2024). This ruling benefits Ohio’s larger cities by preserving their ability to tax wages that would have been earned in… Read More
Ohio Real Property Tax – Were you impacted by the wave of property tax increases? It’s time to check if your property tax valuation is inflated
March 5, 2024
As we’ve seen significant property value appreciation over the last few years, owners and commercial/industrial tenants need to be aware of the opportunity to contest their property’s valuation. Objections to real property tax valuation to reduce 2023 taxes, paid in 2024, must be filed with your County’s Board of Revisions by April 1, 2024. Many… Read More
Employee Retention Credit on the Chopping Block as Congress Mulls Tax and Spending Bills
January 23, 2024
The Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) would terminate the employee retention credit (ERC) for claims filed after January 31, 2024. Initially authorized by the CARES Act to incentivize businesses to retain their employees, the ERC provided substantial cash refunds to businesses negatively affected by government COVID-19 orders. But… Read More