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

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

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 o

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 w