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On May 16, 2019, Oregon Governor Kate Brown signed H.B. 3427 enacting the Corporate Activity Tax (CAT) effective January 1, 2020. Oregon’s CAT is similar to Ohio’s Commercial Activity Tax.  Oregon’s CAT is a tax on the privilege of doing...

Governor-elect Michael DeWine announced today that he has chosen former State Representative Jeff McClain to be Ohio’s next Tax Commissioner.   Many Ohio taxpayers are familiar with Mr. McClain because of his role in Ohio tax policy the last several years.

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As a follow up to the Zaino Hall & Farrin LLC SALT Buzz dated February 20, 2017, that discussed state programs that may assist taxpayers in limiting state and local tax exposures, this SALT Buzz summarizes the key aspects of the state tax amnesty programs for Pennsylva...

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The Ohio Supreme Court overruled the Tax Commissioner’s interpretation of where manufacturing begins in Lafarge N. Am., Inc. v. Testa, Slip Opinion No. 2018-Ohio-2047. At issue in the case was whether the purchase of fuel and repair parts fo...

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Two recent Ohio Board of Tax Appeals (“BTA”) cases shed light on potential problems taxpayers face understanding Ohio’s Commercial Activity Tax (“CAT”).  Crab Addison v. Testa, BTA No. 2017-496 (03/06/2018) highlights issues relating to cons...

This SALT Buzz will be highlighting states that are considering adopting a commercial activity tax similar to the Ohio Commercial Activity Tax that was enacted in 2005. As additional states introduce legislation to impose a commercial activity tax, we will update the S...

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H.B. 466, which becomes effective on October 12, 2016 (impacts transactions occurring on or after December 1, 2016), excludes “digital advertising services” from Ohio sales and use tax. Digital advertising services includes services where th...

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The Ohio Board of Tax Appeal’s decision in Seaton Corp. v. Testa, BTA Case No(s). 2015-224, 2015-743 (July 13, 2016), could have a significant impact on the sales and use taxability of employment services in Ohio. “Employment services” is on...

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The Ohio Department of Taxation's Audit Division has recently instituted a new method of applying penalty in an effort to be more uniform in its application of penalty on audits. Audits will now have the maximum statutory penalty automatical...

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President Obama signed H.R. 644, the Trade Facilitation and Trade Enforcement Act of 2015, on February 24, 2016, making permanent the moratorium on state and local taxation of Internet access (or imposition of multiple and discriminatory tax...

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