PDF/Printer Friendly Version The annual Ohio Tax Conference has always provided attendees excellent insight into Ohio state and local tax developments and issues facing taxpayers. This year was no exception. We highlight several developments below. New Tax Commissioner This year’s Conference included the introduction of Ohio’s new Tax Commissioner, Jeff McClain, during a breakout session moderated by former Tax Commissioner Tom Zaino, now Managing Member of Zaino Hall & Far

PDF/Printer Friendly Version The deadline for calendar year end taxpayers to elect into the centralized collection and administration of the municipal net profit tax is March 1, 2019. Taxpayers must opt into the system administered by the Ohio Tax Commissioner by the first day of the third month after the beginning of the taxpayer’s taxable year. The ability to elect to file on a centralized basis is available at http://www.tax.ohio.gov/MunicipalTax.aspx or by filing Form M

PDF/Printer Friendly Version The Ohio Financial Institution Tax ("FIT") is generally imposed on regulated financial institutions, their holding companies, and consolidated subsidiaries and certain other legal entities. Many taxpayers may not realize that the FIT can also be imposed on certain non-bank lending and financial services entities known as "small dollar lenders." The application of the "small dollar lender" definition is in dispute for certain industries, such as

PDF/Printer Friendly Version Ohio Governor Mike DeWine recently created a study committee, the Ohio Governor's Advisory Committee on Transportation Infrastructure, to study the current conditions of Ohio's roadways and recommend options for maintaining and improving the state's transportation infrastructure before he issues his executive budget in March. Shortly after taking office last month, Governor DeWine said he was “shocked” to discover the extent of the state’s transp

PDF/Printer Friendly Version The Tenth District Court of Appeals of Ohio ("Tenth District") affirmed the Ohio Board of Tax Appeals ("Board") decision upholding an assessment of Commercial Activity Tax ("CAT") against Greenscapes Home and Garden Products, Inc. ("Greenscapes"). Greenscapes Home and Garden Products, Inc. v. Testa, 2019-Ohio-384 (February 7, 2019). The decision relies heavily on the fact that Greenscapes knew its products would be delivered to Ohio, that the situ