
BTA Determines that City Income Tax Withholding is Separate from Tax Liability
PDF/Printer Friendly Version Analysis and conclusion affects “work from home” wages paid during COVID-19 pandemic, concluding that many...

Ohio Real Estate Tax - Potential Savings based on COVID-19 Impact
PDF/Printer Friendly Version Is your Ohio Real Estate Tax liability going up or down? The Ohio real estate tax system, even in a typical...

Should Business Owners Be Penalized for Staying Ohio Residents? A Review of Ohio Law
PDF/Printer Friendly Version The Ohio Business Income Deduction and Lower Tax Rate The term "business income" is used nationally in state...

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

Proposed Ohio Pass-Through Entity Tax Reform Contains Some Surprises For 2017 Taxes
Substitute Senate Bill 288 (S.B. 288 or the Bill) proposes significant reforms to the Ohio pass-through entity (PTE) tax structure and some

Federal R&D Tax Credit Regulations Finalized for Internal Use Software
The Treasury Department issued final regulations (T.D. 9786) which provide guidance in identifying software research and development tax cre

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

Pi in the Sky Update: BTA Decision Applies Sham Transaction Provision
On January 17, 2017, the Ohio Board of Tax Appeals (the “Board”) issued its decision in Pi in the Sky, LLC v. Testa, BTA No. 2015-2005. The

Digital Advertising Services No Longer Taxable
Printer Friendly/PDF Version H.B. 466, which becomes effective on October 12, 2016 (impacts transactions occurring on or after December...

Seaton Decision Adds Wrinkle to Ohio's Sales Tax On Employment Services
Printer Friendly/PDF Version The Ohio Board of Tax Appeal’s decision in Seaton Corp. v. Testa, BTA Case No(s). 2015-224, 2015-743 (July...