PDF/Printer Friendly Version On April 22, 2021, the Ohio Supreme Court issued its opinion in N.A.T. Transp., Inc. v. McClain, Slip Opinion No. 2021-Ohio-1374, ruling on when trucks used to haul waste qualify for the highway transportation for hire sales tax exemption contained in R.C. 5739.02(B)(32). At issue in the case was whether three trucks purchased by N.A.T. Transportation (N.A.T.) to haul waste for N.A.T.’s customers qualified for the transportation for hire sales ta

PDF/Printer Friendly Version On April 27, 2021 the Franklin County Court of Common Pleas granted the motions of the Columbus City Auditor and the Ohio Attorney General to dismiss the lawsuit brought by The Buckeye Institute (“Buckeye”) and three of its employees to refund their municipal income taxes withheld and paid to the city of Columbus. The Buckeye employees began working from home around the beginning of the Covid-19 pandemic, following the March 9 state of emergency d

PDF/Printer Friendly Version Analysis and conclusion affects “work from home” wages paid during COVID-19 pandemic, concluding that many cities are mis-reading COVID-19 legislation in Section 29 of HB 197 from March 2020. The Ohio Board of Tax Appeals issued its decision in Tammy Aul Jones v. City of Massillon on March 29, 2021 and concluded that Ms. Jones, a postal worker who did not live in Massillon, but spent 40% of each work day reporting to the Massillon post office and