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

Ohio Sales and Use Tax: Sales of mixed service including custom software and automated services purchased by bank needs further examination of purchaser’s true object. 

May 5, 2022

The Ohio Supreme Court recently addressed whether certain “account processing services” purchased by Cincinnati Federal Savings & Loan Co. were subject to Ohio sales / use tax. The services involved the use of software to automate maintenance of the bank’s accounting and financial records on an ongoing and real-time basis. The Court found that the… Read More

Deadline to Save on Your Real Property Taxes Approaching – It’s time to check if your property tax valuation is inflated.

March 9, 2022

Property owners and certain tenants may challenge the taxable value of their property for the 2021 tax year by filing a real property tax valuation complaint before March 31, 2022 to reduce their property taxes. For the first time, Ohio law allows certain commercial and industrial tenants, in addition to property owners, to file the… Read More

OSBA Sales & Use Tax Subcommittee Highlights Recent Cases

March 2, 2022

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 January 27, 2022. 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

Once-in-a-Lifetime Tax Incentive: Employee Retention Credit extended to Q3 and Q4 2021, and expanded for start-ups and struggling businesses.

August 23, 2021

On August 4, 2021, the IRS released additional guidance concerning the Employee Retention Credit (ERC) for Q3 and Q4 2021. See IRS Notice 2021-49. A notable expansion to eligible businesses includes any business started after February 15, 2020. Further, any employer experiencing a significant decline in quarterly gross receipts for Q1 to Q3 2021 will… Read More

Ohio’s Budget Bill tax changes aim to increase Ohio investment and reduce burdens on recovering businesses

July 20, 2021

Ohio’s Biennial Budget Bill (Am. Sub. H.B. 110) was signed into law by Governor DeWine on June 30, 2021. The bipartisan bill boasts substantial measures to boost school and scholarship funding, create incentives for investing in Ohio, provide relief to businesses hit hard by COVID-19, and even allow college student-athletes to benefit from their own… Read More

Ohio Sales / Use Tax: Who controls your trash? Critical contractual distinction determines tax exemption for waste haulers, creating potential refund opportunities.

July 13, 2021

The Ohio Supreme Court recently ruled that a waste-hauler was entitled to Ohio’s transportation-for-hire exemption from sales / use tax on trucks used to haul trash to customer-designated locations. In N.A.T. Transportation, Inc. v. McClain, the Court determined the waste had not been abandoned, distinguishing from a previous case, since these customers controlled the destination… Read More