Ideas & Insights

General Motors will refund Ohio $28 million in tax benefits after closing an assembly factory before the end of an incentives agreement.

Provides additional considerations when determining a person’s residency, reinstates the direct appeal from Ohio BTA to Ohio Supreme Court.

The Ohio Supreme Court provides guidance on determining whether temporary labor is assigned on a permanent basis.

Ohio Development Services Agency announces fiscal year 2018 workforce training program application period; $25,000 in maximum grants.

Provides for tax amnesty program, eliminates low income tax brackets, and makes changes to a number of state taxes.

Parties enter into settlement agreement shortly before a petition to the U.S. Supreme Court was due, ending the litigation.

Ohio enacts legislation exempting digital advertising services after release of department guidance interpreting those services as taxable.

Supreme Court of Ohio rules the state lacks jurisdiction to tax a nonresident individual on income from the sale of a pass-through interest.

Ohio enacts budget bill, providing individual income tax cuts but implementing click-through nexus for sales tax purposes.

As 2014 drew to a close, Governor Kasich signed several pieces of legislation into law, impacting a wide variety of Ohio taxes.