Municipal Income Tax – SERP Constitutes Exempt Pension Income

Municipalities are given the power to tax by the Ohio Constitution – commonly referred to as the Home Rule. This power can be, and has been, limited by the Ohio General Assembly under Chapter 718 of the Ohio Revised Code. Additionally, municipalities often limit the income subject to taxation by its own ordinances, with a... Read More

Expecting an Ohio Commercial Activity Tax (CAT) Refund?

Maybe you should… Governor Kasich recently announced a policy change that Ohio will start automatically refunding CAT overpayments reflected in tax filings before the Tax Commissioner. Previously, the state would only issue refunds to taxpayers who filed for a refund within the four-year statute of limitations, even if the state was aware of the overpayment.... Read More

Ohio State Bar Association Sales/Use Tax Subcommittee Report For January 17, 2013

Click here to view Steve’s January 17, 2013 report which was presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee. The Bay Mechanical Supreme Court decision provides a useful summary of the necessary evidence to support the one-year permanent assignment exemption from an otherwise taxable employment... Read More

Next Ohio Budget Expected to Include Significant Tax Changes

Ohio Govenor John Kasich will unveil his proposed budget for FY 2014-15 next month. During the last budget, Gov. Kasich focused on closing a substantial deficit. This time around, he is expected to propose a significant reduction to Ohio’s personal income tax, among other things. It will be interesting to see how Gov. Kasich proposes to... Read More

Commercial Activity Tax Revenue Derived From Motor-Vehicle Fuel Sales Must Be Used For The Benefit Of Ohio’s Highway System

The Ohio Supreme Court in Beaver Excavating Co. v. Testa recently ruled that the allocations of receipts from Ohio’s commercial activity tax (CAT) derived from sales of motor vehicle fuel is unconstitutional. Pursuant to the Ohio Constitution, tax revenue derived from, or “related to,” motor-vehicle fuel sales must be used for improving, repairing or maintaining... Read More