
Florida, Kansas, and Missouri Gear up for Tax Enforcement Against Remote Sellers
PDF/Printer Friendly Version The three holdout states – Florida, Kansas, and Missouri – have all officially enacted economic nexus...

Ohio Supreme Court Revisits Highway Transportation for Hire in N.A.T. Transp., Inc. v. McClain
PDF/Printer Friendly Version On April 22, 2021, the Ohio Supreme Court issued its opinion in N.A.T. Transp., Inc. v. McClain, Slip...

Karvo Paving Appeal Dismissed by Ohio Supreme Court
PDF/Printer Friendly Version On April 22, 2020, the Ohio Supreme Court granted a motion to dismiss the appeal filed by the Tax...

The Ohio Department of Taxation Issues Guidance on Taxability of Installed Data Cabling
PDF/Printer Friendly Version The Ohio Department of Taxation issued a revised Information Release ST 1999-01 on December 18, 2019...

Wisconsin Tax Appeals Commission Rules True Object is Educational Service, Not Digital Good
On September 20, 2019, the Wisconsin Tax Appeals Commission (Commission) ruled that On-Demand Seminars sold by the State Bar of Wisconsin (S

Ohio Legislature Repeals Ohio Law/Lobbying Businesses Exclusion from Ohio Business Income Deduction
Substitute Senate Bill 26 ("S.B. 26") was signed by the Governor into law. S.B. 26 repealed the sales tax on feminine hygiene pro

Ohio Board of Tax Appeals Calls VoiP/Data Cabling Real Property
The Ohio Board of Tax Appeals issued its decision in Nationwide v. McClain, Case Nos. 2018-313, 2018-315, 2018-316, 2018-17, 2018-318, on Oc

Ohio General Assembly’s passage of SB 221 over veto of Governor Kasich expands power of JCARR
PDF/Printer Friendly Version The Republican-controlled Ohio General Assembly recently overrode Republican Governor John Kasich’s veto of...

Who’s in Control? – Ohio Supreme Court says Seaton.
PDF/Printer Friendly Version On December 12, 2018, the Ohio Supreme Court issued its opinion in Seaton Corp. v. Testa, Slip Opinion...

Wayfair Impact – One month in, what has been the reaction?
PDF/Printer Friendly Version Four weeks ago, the United States Supreme Court reversed over 51 years of nexus precedence with its decision...