Ohio Commercial Activity Tax: Gross receipts from dialysis services are sitused entirely to the location where the treatment is delivered to patients.
February 17, 2025
Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were performed. Accordingly, the patients received the benefit of the dialysis services at the treatment locations in Ohio. Total Renal Care, Inc. v. Harris, Slip Opinion No. 2024-Ohio-5685. Total Renal Care (“TRC”) provided dialysis treatments to patients with… Read More
Ohio Commercial Activity Tax: Gross receipts from vehicle sales delivered and completed outside the state are not subject to Ohio Commercial Activity Tax.
January 14, 2025
The Ohio Board of Tax Appeals (“BTA”) held that vehicles sales made to Ohio buyers at a West Virginia dealership were not subject to Ohio Commercial Activity Tax (“CAT”). Straub-Nissan LLC, v. Harris, BTA Case No. 2022-422 (Oct. 23, 2024). The Ohio purchasers traveled to the West Virginia dealership where they took title, control, and… Read More
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