Ideas & Insights

A business did not owe tax on service contract fees, finding the receipts were sourced out-of-state rather than to in-state customers.

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

Ohio backtracks on eliminating business income deduction for certain taxpayers after concerns over enforcement and application surface.

Ohio budget bill makes a number of changes to Ohio’s tax code expecting to result in millions in tax cuts; sales tax nexus addressed.

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

Taxpayers often experience compliance challenges, but managing risks affords taxpayers an opportunity to get ahead of common CAT missteps.

The best part of giveaways is that they are free to the fans – no increased ticket price, and more importantly, no sales tax! But does that mean ...

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

One of the standout changes enacted by Ohio's House Bill 49 was a new election to participate in the Ohio Department of Taxation’s central ...

Ohio decision is reminder to understand tax implications of supplemental executive retirement plan income at the local jurisdiction level.

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

Recently, the Ohio Board of Tax Appeals issued a decision addressing the situsing of sales under the state’s Commercial Activity Tax (CAT). In ...

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.

Taxpayers and preparers may be required to provide state driver’s license information as an increasing number of states include the mandate in ...

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.