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October 21 & 22, 2020:  OSCPA CLE Accounting Show

November 5 & 6, 2020:  OSCPA Columbus Accounting Show

January 19 & 20, 2021 : 30th Annual Ohio Business Tax Conference

Challenge to Ohio’s COVID-19 Remote Worker Withholding Statute Dismissed

June 9, 2021

In the fall 2020, Ohio passed a law giving employers flexibility to withhold income taxes as if employees were still working at the office, even if they were working remotely in a different municipality due to COVID-19. See H.B. 197. It essentially provided administrative relief to employers because they are not required to withhold tax… Read More

Significant Real Property Tax Savings Available for Property Owners Affected by COVID-19

April 28, 2021

Yesterday, Governor DeWine signed S.B. 57 into law, which allows property owners to reduce their 2020 property tax bills by filing a special “COVID-19 Complaint” with the county due by August 25, 2021. Complaints may be filed beginning July 26, 2021. Additionally, the statutory restriction for filing only one complaint in a 3-year valuation period… Read More

Ohio Domicile: Taxpayer could have prevailed with simple affidavit

March 25, 2021

In a recent Board of Tax Appeals Case, taxpayers contested the Department’s assessment of personal income taxes for 2014-16, asserting that they were not Ohio residents. See Anthony R. Joy & Robin E. Miller, (et. Al.), v. Jeffrey A. Mcclain, Ohio BTA Case No. 2020-239. However, the taxpayers made two critical mistakes that ultimately resulted in… Read More

Ohio Commercial Activity Tax: Proposed Rule Allows Retroactive Consolidated Filing Election

November 17, 2020

In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT). The rule change is in response to a BTA decision where a taxpayer was permitted to make a retroactive consolidated filing… Read More

Ohio CAT – Ohio Supreme Court holds sale of intangible contract rights sitused outside Ohio

September 29, 2020

Ohio Commercial Activity Tax – Ohio Supreme Court applies market-based sourcing and grants taxpayer refund by situsing intangible revenue to purchaser’s physical locations.  Situsing gross receipts often becomes a contentious issue in Ohio Commercial Activity Tax (CAT) audits partially due to the lack of guidance applying Ohio’s market-based sourcing statute. The Ohio Supreme Court has… Read More

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

September 25, 2020

Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on September 24, 2020. The OSBA Sales/Use Tax Subcommittee Report discusses recent developments concerning the scope of taxable services, as well as the federal preemption of taxation on internet services which… Read More