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Ohio Drafts Rule Limiting Retroactive Consolidated Filing Elections

January 27, 2020

The Ohio Department of Taxation has proposed a regulation change that would prevent taxpayers from making a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT). The rule change appears to be an attempt to limit the application of a recent BTA decision where a taxpayer was permitted to make a retroactive consolidated… Read More

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Ohio sales / use tax: Statute expanding oil & gas exemption applies retroactively to purchases of hydraulic fracturing equipment

December 31, 2019

The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax Appeals, the legislature amended the statute to clarify the scope of the exemption for fracking equipment. Although legislation is… Read More

Ohio sales / use tax: High-speed communication cable lines are now nontaxable real property improvements creating significant refund opportunity for taxpayers

October 28, 2019

The Ohio Board of Tax Appeals recently overturned precedent and held that the installation of industry-standard communication lines constituted nontaxable real property improvements rather than taxable business fixtures. Nationwide Mutual Insurance Co. v. McClain, Ohio BTA Case No. 2018-313 (October 22, 2019). Despite a previous ruling that the same type of cabling was a business… Read More

Taxpayer permitted to correct fatal mistake by retroactively making consolidated election for Ohio commercial activity tax and excluding intercompany receipts from tax.

October 22, 2019

The Ohio Board of Tax Appeals recently allowed a taxpayer to retroactively elect to be taxed as a consolidated taxpayer for Ohio commercial activity tax, even after an audit had commenced. Nissan North America, Inc. v. McClain, Ohio BTA Case No. 2016-1076 (October 9, 2019). Even though Nissan failed to elect consolidated status when it… Read More

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