Ohio Commercial Activity Tax: Gross receipts from dialysis services are sitused entirely to the location where the treatment is delivered to patients. 

Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were performed. Accordingly, the patients received the benefit of the dialysis services at…

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Ohio Commercial Activity Tax: Gross receipts from vehicle sales delivered and completed outside the state are not subject to Ohio Commercial Activity Tax.

The Ohio Board of Tax Appeals (“BTA”) held that vehicles sales made to Ohio buyers at a West Virginia dealership were not subject to Ohio Commercial Activity Tax (“CAT”). Straub-Nissan…

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Ohio Sales / Use Tax: Financial authorization services found to be nontaxable; appealed to Supreme Court.

The Ohio Board of Tax Appeals held that certain financial authorization services, Debit Authorization as described below, are not taxable automatic data processing processing (“ADP) or electronic information services (“EIS”).…

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Read more about the article Challenges Businesses Face with Ohio State and Local Taxes
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Challenges Businesses Face with Ohio State and Local Taxes

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From understanding how businesses are taxed to navigating changes in Ohio tax regulations, it’s important to be aware of potential tax hurdles and how to proactively avoid them. This article…

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Upcoming Deadline for Beneficial Ownership Information Reports Under the Corporate Transparency Act (CTA)

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Effective January 1, 2024, the Corporate Transparency Act (the “Act”) requires many U.S. businesses to disclose information regarding their beneficial owners. Failure to comply with the Act can result in significant civil and criminal penalties, including fines of up to $500 per day and imprisonment for up to two years.

Entities in existence before January 1, 2024, must file their Beneficial Ownership Information (BOI) Reports with the Financial Crimes Enforcement Network (FinCEN) no later than December 31, 2024.

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