Digital Advertising Services No Longer Taxable

Printer Friendly/PDF Version H.B. 466, which becomes effective on October 12, 2016 (impacts transactions occurring on or after December 1, 2016), excludes “digital advertising services” from Ohio sales and use tax. Digital advertising services includes services where the vendor provides access to computer equipment (by means of telecommunications equipment) for the purchaser to enter, upload, download, review, manipulate, store, add, or delete data for the purpose of electronically displaying, delivering, placing or transferring promotional advertisements to potential customers. H.B. 466 was passed to address the Ohio Department of Taxation’s (ODT) recent change to Information Release ST 199

Joint Legislative Committee Formed to Tackle Unemployment Compensation Reforms

Printer Friendly/PDF Version Although the Ohio state legislature is on recess until after the November election, the leaders of both chambers have created a special joint committee to tackle reform of the state's unemployment compensation system. This comes on the heels of the legislature acting in the spring to pay off the remaining debt owed to the federal government. During the last recession Ohio's unemployment compensation fund found itself with very little money. To ensure that the state could continue to provide benefits, Ohio borrowed money from the federal government, as did most states during that time, to keep the fund solvent. In May, the Ohio legislature passed legislation allow

Seaton Decision Adds Wrinkle to Ohio's Sales Tax On Employment Services

Printer Friendly/PDF Version The Ohio Board of Tax Appeal’s decision in Seaton Corp. v. Testa, BTA Case No(s). 2015-224, 2015-743 (July 13, 2016), could have a significant impact on the sales and use taxability of employment services in Ohio. “Employment services” is one of the enumerated taxable services in Ohio and occurs when a business provides or supplies personnel to a customer, on a temporary or long-term basis, to perform work or labor under the supervision or control of another, when the personnel so provided or supplied receive their wages, salary, or other compensation from the provider or supplier of the employment service. The typical example is hiring a temporary administrative

Board to Consider Whether Interstate Pipeline Fees Subject to Utility Excise Tax

Printer Friendly/PDF Version The Tax Commissioner of Ohio (the “Commissioner”) recently issued a Final Determination (“FD”) affirming an assessment of public utility excise tax on a portion of the transportation fees collected by an interstate natural gas pipeline. The FD has been appealed to the Ohio Board of Tax Appeals (the “Board”). The FD and the taxpayer’s subsequent Notice of Appeal (“NOA”) to the Board raise an interesting legal issue on a state’s ability to tax a portion of the natural gas transportation fees received by an interstate pipeline company. The taxpayer, Rockies Express Pipeline, LLC (“REX”), operates a natural gas pipeline. REX does not sell natural gas. REX receives fe

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