PDF/Printer Friendly Version The Ohio Controlling Board, which provides legislative oversight over various state fiscal activities, has approved $419.5 million in aid from federal CARES Act funds to support Ohio businesses, hospitals, higher educational institutions, nonprofit and arts organizations, and individuals. Including this amount, the state will have distributed $2.531 billion in federal stimulus dollars. Among the programs established with the latest distribution ar

PDF/Printer Friendly Version On October 5, 2020, the U.S. Supreme Court denied a petition for a writ of certiorari filed by the taxpayer seeking the Court’s review of the Kentucky Supreme Court’s decision in State of Ohio, et. al., v. Great Lakes Minerals, LLC, reversing the circuit court decision and ordering the complaint against the State of Ohio and its Tax Commissioner be dismissed on sovereign immunity grounds. The taxpayer, Great Lakes Minerals, LLC (“Great Lakes”), wa

PDF/Printer Friendly Version Last month, Governor Mike DeWine signed Amended Substitute House Bill No. 606 (“H.B. 606”) into law. The new law provides protection to health care providers and businesses from tort liability related to COVID-19. H.B. 606 enacts three temporary, uncodified law sections. Section 1 creates certain qualified immunities for medical professionals, section 2 does the same for “any person,” and section 3 consists of legislative findings and statements o

PDF/Printer Friendly Version On September 29, 2020, the Ohio Supreme Court issued its opinion in Defender Sec. Co. v. McClain, Slip Opinion No. 2020-Ohio-4594, reversing the Court of Appeals and ordering the Tax Commissioner to refund the Ohio Commercial Activity Tax (“CAT”) amounts requested. As you will recall from our earlier Buzz [Ohio CAT Situsing of Security Monitoring Service Contracts is Alarming, April 22, 2019], the issue was the proper situsing of the gross receip