Ohio CAT Situsing of Security Monitoring Service Contracts is Alarming
The Ohio Court of Appeals, Tenth District, issued its opinion in Defender Sec. Co. v. Testa, 2019-Ohio-725, on February 28, 2019, holding th
Louisiana Announces Local Sales and Use Tax Voluntary Disclosure Program
PDF/Printer Friendly Version In fulfillment of its enabling legislation, the Louisiana Uniform Local Sales Tax Board (Board) announced a uniform voluntary disclosure agreement (VDA) program for local sales and use tax effective March 20, 2019. This new regulation announced by the Board outlines the details and the requirements of the VDA program. As part of the VDA, an applicant agrees to voluntarily pay tax and interest due on a previously undisclosed liability involving
Ohio Sales and Use Tax Manufacturing Rule Gets Updated
PDF/Printer Friendly Version As part of the five-year rule review process required for State agencies, the Ohio Department of Taxation (Department) has reviewed and updated (effective 3/24/2019) Ohio Administrative Code (OAC) 5703-9-21, the sales and use tax manufacturing rule (“Rule”). Most of the changes to the Rule are grammatical or gender-neutral revisions. The following changes were made to update the Rule to reflect statutory changes to Ohio Revised Code (R.C.) 5739.