Ohio Commercial Activity Tax: Proposed Rule Allows Retroactive Consolidated Filing Election
November 17, 2020
In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT). The rule change is in response to a BTA decision where a taxpayer was permitted to make a retroactive consolidated filing… Read More
Ohio CAT – Ohio Supreme Court holds sale of intangible contract rights sitused outside Ohio
September 29, 2020
Ohio Commercial Activity Tax – Ohio Supreme Court applies market-based sourcing and grants taxpayer refund by situsing intangible revenue to purchaser’s physical locations. Situsing gross receipts often becomes a contentious issue in Ohio Commercial Activity Tax (CAT) audits partially due to the lack of guidance applying Ohio’s market-based sourcing statute. The Ohio Supreme Court has… Read More
OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases
September 25, 2020
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 September 24, 2020. 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
Ohio Board of Tax Appeals denies Taxpayers Business Income Deduction due to Improperly Introduced Evidence
September 18, 2020
Retaining experienced counsel with knowledge of not only proper procedure but how to present a case is critical to prevailing at the Board of Tax Appeals (BTA). Recently, the BTA denied the taxpayer’s claim for a business income deduction in part because supporting evidence was attached to the notice of appeal, not properly presented at… Read More