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
Ohio Sales / Use Tax- Ohio Supreme Court Recognizes Expansive Scope of Manufacturing Exemption
July 20, 2018
The Ohio Supreme Court recently reversed an Ohio Board of Tax Appeals decision addressing when the manufacturing process begins in Lafarge N. Am., Inc. v. Testa. Lafarge used bull-dozers, loaders, and dump trucks to break up and transport slag from a slag mountain. The bull-dozers ripped slag from the slag mountain and then crushed it… Read More