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
Ohio Tax Commissioner
Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s purchase, with tax only being owed on lease payments received for use in a particular state. However,... Read More
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