Ohio Supreme Court Grounds Pi In The Sky

PDF/Printer Friendly Version On December 7, 2018, the Ohio Supreme Court issued its opinion in Pi In The Sky, L.L.C. v. Testa, Slip Opinion No. 2018-Ohio-4812, finding that Pi In The Sky (“Pi”) was liable for use tax on the purchase of an aircraft that Pi claimed was purchased for resale. The Court determined that based on the facts and circumstances related to Pi’s purchase and purported lease of the aircraft, Pi was not “engaged in business” and thus could not purchase the aircraft exempt from sales tax. Pi purchased the aircraft from an Indiana vendor. On the line on the purchase agreement for sales due on the purchase, the phrase “Out of State” was typed. The aircraft was hangered in Ohi

Ohio Supreme Court Cleans up Definition of Janitorial Service

PDF/Printer Friendly Version In its last Tax Commissioner decision of 2018, the Ohio Supreme Court reversed a long-standing and aggressive position by the Ohio Department of Taxation related to the sales and use tax on “building maintenance and janitorial services.” In Great Lakes Bar Control, Inc. v. Testa, Slip Opinion No. 2018-Ohio-5207, the Court held that the cleaning of beer-tap lines did not constitute a taxable building maintenance and janitorial service. Businesses should note that the decision has a very broad application, well beyond the cleaning of beer-tap lines, and should consider cleaning up the potential tax refunds generated by the decision. Building maintenance and janit

Ohio General Assembly’s passage of SB 221 over veto of Governor Kasich expands power of JCARR

PDF/Printer Friendly Version The Republican-controlled Ohio General Assembly recently overrode Republican Governor John Kasich’s veto of SB 221, which confers additional powers on the Joint Committee on Agency Rule Review (JCARR) over state agencies. It also imposes additional duties on state agencies regarding the adoption of rules. While the new law applies to all state agencies, it has a particularly important impact on the Ohio Department of Taxation’s enforcement and offers taxpayers a new avenue of challenging burdensome interpretations of tax statutes. Among the expanded powers of JCARR and duties of state agencies are: If JCARR believes that an agency is relying on a principle of l

New Ohio Tax Commissioner is Announced

Governor-elect Michael DeWine announced today that he has chosen former State Representative Jeff McClain to be Ohio’s next Tax Commissioner. Many Ohio taxpayers are familiar with Mr. McClain because of his role in Ohio tax policy the last several years. Currently, Mr. McClain serves as the Director, Tax & Economic Policy, at the Ohio Chamber of Commerce. Our own Tom Zaino, who is a former Chairman of the Ohio Chamber of Commerce and a former tax commissioner said, “Jeff will be missed by the Ohio Chamber, but Governor-elect DeWine has made another great decision. The new Governor and the people of Ohio will be well served by Jeff’s strong understanding and support for tax policies that

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