Ohio Sales & Use Tax: Resale exemption denied where lease amongst related parties lacked a substantive business purpose.

Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability…

Continue ReadingOhio Sales & Use Tax: Resale exemption denied where lease amongst related parties lacked a substantive business purpose.

Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services

Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services. In Great Lakes Bar Control v.…

Continue ReadingOhio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services