PDF/Printer Friendly Version In Books-A-Million, Inc. v. South Carolina Department of Revenue, the South Carolina Supreme Court, in a 3-2 decision, upheld the sales tax on membership fees charged by the book retailer. The Court affirmed the Department of Revenue’s assessment on book-club membership fees, because they represented gross proceeds from sales of tangible personal property. Despite the Court majority recognizing the intangible nature of the membership itself, they

PDF/Printer Friendly Version UPDATE (December 6, 2022): Ohio Supreme Court Decides in Favor of Hulu and Netflix over the City of Maple Heights On November 30, 2022, the Ohio Supreme Court (“Court”) provided its answers to the two questions certified to it by the U.S. District Court of the Northern District of Ohio, whether Hulu and Netflix are video service providers and whether Maple Heights could sue to enforce Ohio’s video service provider provisions. The Court answered

The Ohio Department of Taxation issued a News Release today announcing that Ohio Tax Commissioner Jeff McClain will be retiring on December 31, 2022. McClain served as Ohio Tax Commissioner for four years following his appointment to the position by Ohio Governor Mike DeWine. According to the Release, Commissioner McClain, in his resignation letter submitted to the Governor today, said it was an honor and privilege to serve the citizens of Ohio and praised the staff of the De