June - 2018

Tax Help for Businesses Amid COVID-19 Pandemic

Information for Businesses Impacted by COVID-19

Zaino Hall & Farrin LLC | Attorneys at law

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President Trump Signs Bill to Designate
"National Veterans Memorial & Museum” Located in C

Supreme Court Trumps Quill

Supreme Court Trumps Quill

PDF/Printer Friendly Version In its highly anticipated opinion in South Dakota v. Wayfair, issued yesterday, the United States Supreme Court, by a 5-4 majority, overruled its prior decision in Quill Corp. v. North Dakota, which had held that a vendor must have a physical presence in a state to allow a state to impose a sales tax collection obligation on the vendor. The opinion held that the physical presence rule of Quill was unsound and incorrect and detailed the flaws in Q

Ohio Income Tax Residency “Bright-Line” Law Changed

Ohio Income Tax Residency “Bright-Line” Law Changed

PDF/Printer Friendly Version Be aware of new statutory foot-faults that change presumption for 2018 Ohio tax returns Background on Case that eliminated Bright-Line test: In 2015, the Supreme Court of Ohio issued an opinion in Cunningham v. Testa, 144 Ohio St.3d 40, 2015-Ohio-2744, that essentially eliminated the benefits of Ohio’s bright-line residency test (domicile and residency will be used interchangeably in this document). We previously discussed the background of the c

Remote Seller Nexus Chronicles - The Push for Retail Equality: Is There Strength in Numbers?

Ohio Supreme Court Expands Interpretation of Where Manufacturing Begins

Ohio Supreme Court Expands Interpretation of Where Manufacturing Begins

PDF/Printer Friendly Version The Ohio Supreme Court overruled the Tax Commissioner’s interpretation of where manufacturing begins in Lafarge N. Am., Inc. v. Testa, Slip Opinion No. 2018-Ohio-2047. At issue in the case was whether the purchase of fuel and repair parts for equipment used in Lafarge North America, Inc.’s (Lafarge) slag manufacturing process qualified for the manufacturing exemption provided in Ohio Revised Code 5739.02(B)(42)(g). The equipment (a bull dozer, fro

Ohio House Elects Ryan Smith To Fill Vacated Speaker’s Chair

Ohio House Elects Ryan Smith To Fill Vacated Speaker’s Chair

PDF/Printer Friendly Version Today the Ohio House Representatives picked Rep. Ryan Smith (R-Bidwell) to fill the vacated Speaker’s position for the remainder of the year and remainder of the 132nd General Assembly. The election became necessary when, now former, Speaker Cliff Rosenberger resigned in mid-April. Ryan was sworn in shortly after the vote was taken. However, the official vote comes weeks later than interim caucus leader, Speaker Pro Tempore Kirk Schuring had inten