Board Issues Significant CAT Guidance on Situsing Sales of Goods
PDF/Printer Friendly Version The state of Ohio has become a popular location for distribution and fulfillment centers (“DCs”) due to the...
Updates from the Ohio Department of Taxation
PDF/Printer Friendly Version The Ohio Department of Taxation (ODT) held its latest Ohio Virtual Tax Academy on August 9, 2023. The event...
Huge Tax Cuts Included in Ohio Senate's Budget Bill (H.B. 33)
PDF/Printer Friendly Version On Thursday, June 15, 2023, the Senate passed Substitute House Bill 33 (H.B.33), after having made changes...
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...
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...
The Ohio Board of Tax Appeals goes Retro - Grants Consolidated Elected Taxpayer Status Retroactively
The Ohio Board of Tax Appeals (BTA) granted Nissan North America, Inc. (Nissan) retroactive consolidated elected taxpayer (CET) status, ther
More Commercial Activity Tax Cases: Registration, Evidence, and Situsing Issues
PDF/Printer Friendly Version Two recent Ohio Board of Tax Appeals (“BTA”) cases shed light on potential problems taxpayers face...
Ohio Tax Laws Changed at End of 2016
The 131st Ohio General Assembly enacted several legislative bills in the final days of the lame duck session. This SALT Buzz provides an ov