Are You Claiming an Ohio Sales/Use Tax Exemption On Your Airplane Purchase to Be Leased To a Related Party?

A recent Ohio Board of Tax Appeals (“BTA”) decision presents warning signs when asserting the resale exemption in captive relationships. See Pi In The Sky, LLC vs. Testa, Ohio BTA, Case…

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Ohio Sales/Use Tax Manufacturing Exemption: Accelerate the Beginning of the Manufacturing Process

Ohio’s manufacturing exemption (R.C. 5739.011) is available for property primarily used to produce tangible personal property for sale. Of course, the manufacturer wants to exempt its property as soon as…

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