Guidance Issued for New Ohio PTE Tax
PDF/Printer Friendly Version On August 5, the Ohio Department of Taxation (“ODT”) released a Tax Alert called “Ohio’s PTE SALT Cap...
Important Tax Reforms in Michigan and Pennsylvania
PDF/Printer Friendly Version Two of Ohio’s neighboring states, Michigan and Pennsylvania, have recently enacted noteworthy tax...
BIDs & Bets: Governor Signs BID Clarification and Update to Sports Gaming Tax Law
PDF/Printer Friendly Version Today (June 24, 2022), Ohio Governor Mike DeWine signed Substitute House Bill 515 (“H.B. 515”), providing a...
Mayflower Capsized: To Tax Gain, Unitary Business Not Required by Constitution, Required by MA Law
PDF/Printer Friendly Version On May 16, 2022, the Supreme Judicial Court of Massachusetts (“Court”) decided VAS Holding and Investment...
Ohio Enacts SALT Cap Workaround
PDF/Printer Friendly Version On June 14, Governor DeWine signed Amended Senate Bill 246 (“SB 246”) into law. With the enactment of this...
Latest Programming on Hulu and Netflix: Legal Drama over Video Service Provider Fees
PDF/Printer Friendly Version In the latest instance of a courtroom drama playing in courts across the United States, the Ohio Supreme...
Michigan FTE Election Deadline
PDF/Printer Friendly Version The Michigan Flow-Through Entity tax (“FTE tax”), enacted late in 2021, is Michigan’s work-around for the...
When and How May the BTA Change the Allocation of Value Between Land and Improvements?
PDF/Printer Friendly Version On February 8, Ohio’s Tenth District Court of Appeals issued its decision in Columbus City Schools Board of...
Cities Win Round Two vs. Buckeye Institute Regarding Municipal Income Tax
PDF/Printer Friendly Version Ohio’s Tenth District Court of Appeals has weighed in on the challenge to the municipal income tax...
Potatoes and Pilgrims: Business Income Decisions from Idaho and Massachusetts
PDF/Printer Friendly Version The question of when income from the sale of a business is apportionable “business income” versus allocable...