State Tax Amnesty Details

As a follow up to the Zaino Hall & Farrin LLC SALT Buzz dated February 20, 2017, that discussed state programs that may assist taxpayers

2018 Midterm Election: A Transition to New Leadership

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. Across our nation emotions ran high on both sides with the intensity of this mid-term election, and while Florida and Georgia were decided over the weekend, lawsuits continue to be filed. The strong desire to win was re

Agent or Not an Agent? That is the CAT Question

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 of the agent’s fee or commission. As we have been reporting over the past several years, the CAT “agent exclusion” has been, and continues to be, a hotly contested issue for taxpayers. With the Willoughby decision, we now

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