Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services
December 28, 2018
Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services. In Great Lakes Bar Control v. Testa, 2018-Ohio-5207, the Ohio Supreme Court ruled that maintaining and cleaning draft beer lines falls outside the scope of a taxable “building maintenance and janitorial… Read More
Sales and Use Tax, board of tax appeals, Ohio Tax Commissioner
Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”
December 12, 2018
Much-needed simplification of Ohio’s overly burdensome municipal income tax structure hinges on the meaning of “levy.” The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which allows businesses… Read More
income tax, municipal income tax, Testa, 10th District Court of Appeals
Cincinnati Reds notch offseason victory | Ohio Supreme Court’s groundbreaking decision finds promotional items exempt from Ohio sales & use tax.
November 21, 2018
The Cincinnati Reds notch an offseason victory, as the Ohio Supreme Court rules that bobbleheads and other promotional items are resold as part of ticket purchase making them exempt from Ohio sales / use tax. The Court quoting longtime Reds radio announcer, Marty Brennaman, “this one belongs to the Reds.” In a groundbreaking decision reversing… Read More
Adapting to a post-Wayfair world | What your business must do to comply with its multistate tax obligations
November 6, 2018
It has been over four months since the landmark decision in South Dakota v. Wayfair was handed down. Twenty states are now enforcing some type of economic nexus threshold for sales tax collection, most of which mirror the South Dakota statute upheld in Wayfair. The following are critical issues business owners and managers need… Read More