Zaino Hall & Farrin LLC

41 South High Street, Suite 3600
Columbus, Ohio 43215

614-326-1120

855-770-1120 (toll free)

Fax: (614) 754-6368

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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 t...

An individual that has changed his or her residency (domicile) from Ohio to another state or country should remember to consider whether to file Form IT-DA, the Affidavit of Non-Ohio Residency/Domicile (“NR Affidavit”). Even if a former Ohio resident does not have Ohi...

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The municipal net profit throwback rule, which was first enacted in 1957, has been a contentious issue between taxpayers, tax practitioners, and municipal tax administrators for many years.  The current version of the biennial budget bill, H...

Today, in three separate opinions, the Supreme Court of Ohio upheld the bright-line nexus provision in the Ohio Commercial Activity Tax ("CAT") law, which subjects a person to the CAT if that person has at least $50,000 in payroll, $50,000 in property, or $500,000 in t...

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On July 1, 2005, Ohio began to impose the Commercial Activity Tax ("CAT") for the privilege of doing business in Ohio.  The CAT is measured on the amount of taxable gross receipts in Ohio.  The CAT law includes bright-line nexus provisions w...

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