

Beware - New Revenue Recognition Standard (ASC 606) May Have Commercial Activity Tax Consequences!
PDF/Printer Friendly Version Most publicly-traded companies are currently evaluating the impact of Accounting Standards Codification...

Were you a non-resident of Ohio in 2016? Today is the deadline to file Form IT-DA!
An individual that has changed his or her residency (domicile) from Ohio to another state or country should remember to consider whether to


The Ohio Municipal Throwback Rule May Soon Only Apply to Baseball and Fishing
PDF/Printer Friendly Version The municipal net profit throwback rule, which was first enacted in 1957, has been a contentious issue...


Tax Analysis of Kasich's 2018 Budget
PDF/Printer Friendly Version House Bill 49 Introduced – Will Cost Business $1.2 Billion Over Next Two Years Last week, Governor John...


Corrigan Decision Suggests Sale of an Ohio Business May Have Tax Pitfalls
Subsequent to the Ohio Supreme Court’s (“Court”) decision striking down the Tax Commissioner’s attempt to tax a portion of a nonresident’s g


Overview of Governor Kasich’s Entire Spending Proposal
Governor John Kasich today released his framework for his last general revenue fund budget as Ohio's Chief Executive. The biennial budge


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


Ohio Elects New General Assembly and Two New Supreme Court Justices
Now that Election Day has come and gone, we can sort through the results to see how much impact the presidential race had on local legislati


Guidance Issued on Broader Seller Nexus Presumptions
Department of Taxation updated its information release including standards to apply in determining if an out-of-state seller is required to


Board to Consider Whether Interstate Pipeline Fees Subject to Utility Excise Tax
Printer Friendly/PDF Version The Tax Commissioner of Ohio (the “Commissioner”) recently issued a Final Determination (“FD”) affirming an...