If you have any questions pertaining to any of these blog posts, please fill out our Contact Form

Upcoming Events

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

Taxpayers with less than $3m annual exclusion should cancel Ohio CAT account effective 12/31/23

December 5, 2023

Preparing for significant changes to Ohio commercial activity tax for 2024 – Majority of taxpayers will no longer be subject to CAT following increases in annual exclusions. Ohio’s Budget Bill (H.B. 33) significantly changed corporate activity tax (“CAT”) by increasing the annual exclusion beginning with the 2024 tax year. H.B. 33 eliminated the CAT’s alternative… Read More

Ohio BTA Denies CAT Agent Exclusion in Aramark v. Harris

November 29, 2023

Ohio Commercial Activity Tax has an exclusion from gross receipts for property or money received or acquired as an agent in excess of the agent’s commission fee or other reimbursement. R.C. 5751.02(F)(2)(l). Aramark Corp., the taxpayer in this case, contracted with educational, healthcare, and government institutions to provide food service operations. See Aramark Corp. v…. Read More

Ohio Commercial Activity Tax: BTA cleans up CAT sourcing dispute by ruling sales shipped through an Ohio distribution center were sitused to ultimate delivery location after DC.

October 19, 2023

VVF Interest LLC (“VVF”), represented by Buckingham attorneys Rich Fry, Steve Dimengo and Nate Fulmer, notched a significant victory at the Ohio Board of Tax Appeals for the situsing of its sales for Ohio commercial activity tax purposes. VVF Intervest, LLC v. Harris, BTA Case No. 2019-1233 (Decision and Order, Sept. 13, 2023). Although the… Read More

OSBA Sales & Use Tax Subcommittee Highlights Recent Cases  

September 15, 2023

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 14, 2023. The OSBA Sales/Use Tax Subcommittee Report discusses recent developments regarding exemptions, procedure and legislation. If you have any questions regarding this Subcommittee Report or any Ohio… Read More