The Ohio Municipal Throwback Rule May Soon Only Apply to Baseball and Fishing

PDF/Printer Friendly Version The municipal net profit throwback rule, which was first enacted in 1957, has been a contentious issue between taxpayers, tax practitioners, and municipal tax administrators for many years. The current version of the biennial budget bill, House Bill 49, proposes to eliminate the municipal net profit throwback rule. Over the next several months, members of the Ohio General Assembly have the opportunity to address this issue. Municipal Net Profit Apportionment To understand the impact of the throwback rule, a basic foundation in municipal net profit tax law is necessary. In general, a taxpayer is subject to income tax in each jurisdiction in which the taxpayer i

Is Stat Sampling Right for You?

Statistical sampling has become the norm for sales and use tax auditing for most states. Stat sampling has multiple uses including: audit pr

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