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

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

Ohio Budget Bill highlighted by substantial tax cuts and expanded tax credits, continuing Ohio’s vision of becoming more tax friendly.

July 27, 2023

Ohio’s Biennial Budget Bill (H.B. 33) was signed into law by Governor DeWine on July 4, 2023. The Bill focused on investments to boost Ohio economic development, education, and healthcare, but also included significant cuts Ohio business and personal income taxes. Additionally, the General Assembly enacted several new or expanded credit and incentive opportunities. Ohio… Read More