Ohio Income Tax Residency “Bright-Line” Law Changed
PDF/Printer Friendly Version Be aware of new statutory foot-faults that change presumption for 2018 Ohio tax returns Background on Case...
Lights On? Ohio’s Bright-Line Tax Residency Test Could Soon Return
In 2015, The Supreme Court of Ohio issued an opinion in Cunningham v. Testa, 144 Ohio St.3d 40, 2015-Ohio-2744 that essentially eliminated t
Ohio Bright-line Nexus Provision For Commercial Activity Tax Upheld
Today, in three separate opinions, the Supreme Court of Ohio upheld the bright-line nexus provision in the Ohio Commercial Activity Tax ("CA
Lights Out for Ohio’s Bright-Line Tax Residency Test
Printer Friendly Version/PDF May 31, 2016 Deadline for Filing Ohio Form IT-DA Pending Ohio tax law contains what many practitioners refer...