2019 Ohio Tax Legislation - Year in Review

2019 Tax Legislation Summary Report Happy New Year! As 2019 came to an end, we are now halfway through the current Ohio General Assembly. Above is a link to a summary report on the status of all the tax legislation (and then some) that has passed thus far and/or is currently pending before the Ohio Legislature. Please let us know if you have any questions on any of these pieces of legislation or if we can be of assistance on any matter, now or anytime during the legislative process. ZHF stands by ready to assist at any point in time. Thank you, we hope you enjoyed the Holiday season with your families! We look forward to continuing working with you well into the new year and beyond. Please c

Ohio Department of Taxation Proposes Changes to Rule as a Result of Nissan

PDF/Printer Friendly Version The Ohio Department of Taxation has proposed changes to Ohio Administrative Code (OAC) 5703-29-02 to address the potential impact of the Ohio Board of Tax Appeals’ (BTA) decision in Nissan North America, Inc. v. McClain, BTA Case No. 2016-1076 (10/9/2019) and make other changes to the rule. As we discussed in our Nissan SALT Buzz dated October 28, 2019, the BTA granted Nissan North America, Inc. retroactive consolidated elected taxpayer (CET) status, thereby eliminating the portion of the commercial activity tax (CAT) assessment that was based on gross receipts from intermember transactions. In Nissan, The BTA decided that the Commissioner abused his discretion i

The Ohio Department of Taxation Issues Guidance on Taxability of Installed Data Cabling

PDF/Printer Friendly Version The Ohio Department of Taxation issued a revised Information Release ST 1999-01 on December 18, 2019 discussing their new interpretation of the sale and installation of data cabling. The release states that the Nationwide Mutual Insurance Company v. McClain (October 22, 2019), BTA Case No(s) 2018-313, 2018, 315-318 decision (see Related Blog post below) changes the Department’s position effective October 22, 2019. The release states that the sale and installation of data cabling is real property unless the data cabling is for “specialized networks to meet a technical requirement.” What “specialized networks to meet a technical requirement” refers to is not explai

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