PDF/Printer Friendly Version As we approach the Thanksgiving holidays, a time for each of us to reflect on the past year and give thanks for the blessings around us, we remain a nation with much uncertainty. We at ZHF Consulting have been closely monitoring the 2018 mid-term federal and state elections from the very beginning. As the unofficial results in Ohio have now been announced, our team is already working on key policy areas with the new administration and legislature.
PDF/Printer Friendly Version In its opinion in Willoughby Hills Dev. & Distrib., Inc. v. Testa, Slip Opinion No. 2018-Ohio-4488, issued November 7, 2018, the Ohio Supreme Court addressed whether a gasoline distributor was an agent for purposes of the commercial activity tax (CAT) “agent exclusion” from gross receipts provided by Ohio Revised Code (R.C.) 5751.01(F)(2)(l). That provision excludes from gross receipts amounts received by an agent on behalf of another in excess o