Total Renal Care Fails at Board but Raises Interesting Situsing Issues
PDF/Printer Friendly Version Recently, the Ohio Board of Tax Appeals (“Board”) affirmed the Tax Commissioner’s denial of a refund claim...
NASCAR Crosses Finish Line at Ohio Supreme Court
PDF/Printer Friendly Version On November 22, 2022, the Ohio Supreme Court (“Court”) issued its decision in NASCAR Holdings, Inc. v...
Ohio Appeals Court Rules on First Amendment Challenge to Cincinnati Billboard Tax
PDF/Printer Friendly Version Executive Summary On June 18, 2020, Ohio’s First District Court of Appeals (Hamilton County) issued its...
Ohio Joins Other States Excluding Forgiven Paycheck Protection Program (PPP) Loans from Taxation
PDF/Printer Friendly Version Effective June 19, 2020, Amended Substitute House Bill Number 481 excludes from the definition of gross...
Hyundai Drives Three Issues to Win; Board Relies on Federal Income Tax and Accounting Treatment
PDF/Printer Friendly Version On Thursday, February 6th, the Ohio Board of Tax Appeals ("Board") issued a decision reversing the Tax...
Ohio Department of Taxation Proposes Changes to Rule as a Result of Nissan
PDF/Printer Friendly Version The Ohio Department of Taxation has proposed changes to Ohio Administrative Code (OAC) 5703-29-02 to address...
Is the Grass Any Greener After Greenscapes?
We previously described the decision of the Tenth District Court of Appeals of Ohio ("Tenth District") affirming the Ohio Board of
Mama Mia! BTA Says Shoes Tied to Ohio
PDF/Printer Friendly Version On August 8, 2019, the Ohio Board of Tax Appeals ruled in Mia Shoes, Inc. (et. al.) v. McClain, BTA Case No....
The Ohio Department of Taxation Amends CAT Rule to Explain Cash Discounts Exclusion
PDF/Printer Friendly Version Effective June 20, 2019, the Department of Taxation has revised Commercial Activity Tax (CAT) Ohio...
Oregon Enacts a Corporate Activity Tax to Pay for Education
PDF/Printer Friendly Version On May 16, 2019, Oregon Governor Kate Brown signed H.B. 3427 enacting the Corporate Activity Tax (CAT)...