“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...
More Commercial Activity Tax Cases:
Registration, Evidence, and Situsing Issues
PDF/Printer Friendly Version Two recent Ohio Board of Tax Appeals (“BTA”) cases shed light on potential problems taxpayers face...
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...
Ohio BTA Issues First Decisions Addressing CAT Situsing Provisions
PDF/Printer Friendly Version Are Forward Contracts the Sale of Tangible Personal Property or the Sale of an Investment or Trading Asset?...