
New Budget Makes Ohio More Competitive
PDF/Printer Friendly Version On June 28, 2021 both houses of the Ohio General Assembly voted to approve Am. Sub. H.B. 110 (the “Budget...

Willacy II: Still No Escape for Snowbirds
PDF/Printer Friendly Version On May 25, 2021, the Ohio Supreme Court (“Court”) issued its decision in Willacy v. Cleveland Bd of Income...

Donald Trump and Others BEWARE: Tax Surprises May Await You at the Convention in Cleveland
Printer Friendly/PDF Version Tax policy is certain to be on the minds of Mr. Trump and the delegates attending this year’s Republican...

Ohio Tax on Certain Non-Residents
Ruled Unconstitutional
Printer Friendly Version/PDF R.C. 5747.212, as applied, violates the Due Process Clause of the Fourteenth Amendment to the U.S....

Lights Out for Ohio’s
Bright-Line Tax Residency Test
Printer Friendly Version/PDF May 31, 2016 Deadline for Filing Ohio Form IT-DA Pending Ohio tax law contains what many practitioners refer...

Does the Ohio CAT Have Nine Lives?
Printer Friendly Version/PDF On July 1, 2005, Ohio began to impose the Commercial Activity Tax ("CAT") for the privilege of doing...

10 Tips to Save On Your Ohio Income Tax
Printer Friendly Version/PDF Before filing a 2015 individual, trust, or pass-through entity Ohio income tax return by this April 15, (FN...

Ohio Audit Penalty Method Changed by Department of Taxation
PDF/Printer Friendly Version The Ohio Department of Taxation's Audit Division has recently instituted a new method of applying penalty in...

Tenth Circuit Approves Colorado's Attack on Remote Sellers
PDF/Printer Friendly Version On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit upheld the Colorado statute requiring...

Congress Rejects Internet Tax
PDF/Printer Friendly Version President Obama signed H.R. 644, the Trade Facilitation and Trade Enforcement Act of 2015, on February 24,...