To date, Ohio has not issued any written guidance regarding remote sellers’ obligations to collect and remit Ohio use tax on sales to Ohio c

PDF/Printer Friendly Version Ohio Board of Tax Appeals Again Rejects Tax Commissioner’s Argument that Fluctuation in Staffing Levels Precluded Taxpayer’s Claim that the Personnel Qualified for the Permanent Assignment Exclusion of Taxable Employment Services. In Career Staffing, LLC v. Testa, BTA Case No. 2016-2617 (August 2, 2018), the Ohio Board of Tax Appeals (“BTA”) again reversed a Final Determination of the Tax Commissioner holding that the taxpayer’s provision of staffing services did not qualify for the permanent assignment exclusion from the definition of taxable employment services provided in R.C. 5739.01(JJ)(3) because of frequent fluctuations in the number of individuals assigne

PDF/Printer Friendly Version On Tuesday voters in the 12th Congressional District went to the polls to vote in a special election to send a new member of the Ohio delegation to Congress. With all precincts reporting Troy Balderson has unofficially won the district, however the race is far from being clearly settled. The special election was called after, now former Congressman Pat Tiberi resigned in January to lead a business trade association in Columbus. The 12th district is comprised of Delaware, Licking and Morrow counties and parts of Marion, Muskingum, Richland and Franklin counties. The parts of Franklin County include suburbs of Columbus. This special election has garnered national a