Cincinnati Reds notch offseason victory | Ohio Supreme Court’s groundbreaking decision finds promotional items exempt from Ohio sales & use tax.
November 21, 2018
The Cincinnati Reds notch an offseason victory, as the Ohio Supreme Court rules that bobbleheads and other promotional items are resold as part of ticket purchase making them exempt from Ohio sales / use tax. The Court quoting longtime Reds radio announcer, Marty Brennaman, “this one belongs to the Reds.” In a groundbreaking decision reversing… Read More
Adapting to a post-Wayfair world | What your business must do to comply with its multistate tax obligations
November 6, 2018
It has been over four months since the landmark decision in South Dakota v. Wayfair was handed down. Twenty states are now enforcing some type of economic nexus threshold for sales tax collection, most of which mirror the South Dakota statute upheld in Wayfair. The following are critical issues business owners and managers need… Read More
Ohio Sales / Use Tax- Ohio Supreme Court Recognizes Expansive Scope of Manufacturing Exemption
July 20, 2018
The Ohio Supreme Court recently reversed an Ohio Board of Tax Appeals decision addressing when the manufacturing process begins in Lafarge N. Am., Inc. v. Testa. Lafarge used bull-dozers, loaders, and dump trucks to break up and transport slag from a slag mountain. The bull-dozers ripped slag from the slag mountain and then crushed it… Read More
Ohio Tax Legislative Update – Taxpayers’ direct right of appeal reinstated, bright-line residency amended, and oil & gas exemption clarified
July 17, 2018
Direct Right of Appeal to Ohio Supreme Court reinstated Governor Kasich signed Sub. H.B. 292 on June 14, 2018 reinstating the right of Ohio taxpayers to appeal many decisions of the Ohio Board of Tax Appeals (“BTA”) directly to the Ohio Supreme Court. This is a victory for Ohio taxpayers as it will reduce… Read More
Substantial Nexus Post-Wayfair: How did we get here and where do we go?
June 29, 2018
On June 21, 2018, the United States Supreme Court overruled the “physical presence” bright-line rule for substantial nexus in its landmark decision South Dakota v. Wayfair. Its decision overruled 50 year-old precedent. The Court dug into the constitutional limitations on the states’ authority to impose sales tax collection on out-of-state retailers, as well as the… Read More
Quill Killed!
June 21, 2018
U.S. Supreme Court overrules previous decisions requiring physical presence for sales tax collection. Unless Congress acts, significant changes and burdens requiring remote sellers to collect state sales taxes are here to stay. E-commerce retailers have exploited Quill as a competitive advantage to realize extraordinary growth over the past 25 years. In fact, the Court quoted… Read More