NASCAR Sidelined by Ohio Board of Tax Appeals in CAT Situsing Decision
PDF/Printer Friendly Version A recent Ohio Board of Tax Appeals (“Board”) decision provides a classic tale of you win one, you lose one....
“This one belongs to the Reds” – Promotional items not subject to Ohio sales or use tax
PDF/Printer Friendly Version On November 21, 2018, the Ohio Supreme Court issued its opinion in Cincinnati Reds, L.L.C v. Testa, Slip...
NASCAR Holdings v. Testa: A Yellow Flag for Tax Practitioners and Taxpayers
PDF/Printer Friendly Version In NASCAR Holdings, Inc. v. Testa, decided December 21, 2017, the Ohio Supreme Court held that the filing of...