Procedural Errors at Ohio Board of Tax Appeals Pollute Multiple Points of Use Refund

PDF/Printer Friendly Version The Ohio Board of Tax Appeals (“Board”) recently denied a taxpayer's application for refund of sales tax paid where the taxpayer-appellant's supporting documentation was not properly submitted at a hearing before the Board. Environmental Quality Management Inc. v. McClain, BTA No. 2018-1194 (August 8, 2019). The decision also provides some guidance on the documentation required to substantiate a refund of Ohio sales or use tax based on a multiple points of use (“MPU”) argument. More importantly, the decision describes some important procedural laws that must be followed in order to be successful at the Board. MPU Criteria and the Lower Level The refund claim

Ohio Supreme Court Agrees to Hear Constitutionality of Municipal Net Profit Tax Centralized Collecti

PDF/Printer Friendly Version On August 6, 2019, the Supreme Court of Ohio agreed to hear two related cases regarding the constitutionality of Ohio’s Municipal Net Profit Tax Centralized Collection system. Specifically, the Supreme Court agreed to hear the cases to determine if the state-administered centralized collection system for municipal net profit taxes violates the Home Rule Amendment of the Ohio Constitution. The trial court and court of appeals both rendered decisions in favor of the state administered centralized collection system where taxpayers may elect to have the Ohio Tax Commissioner be the tax administrator for municipal net profit tax purposes. If the Supreme Court determ

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