UPDATE (7/9/15): The Ohio Supreme Court denied the City of Cleveland’s motion for reconsideration. Historically, Cleveland has taxed compensation of visiting professional athletes under the “games-played” method based upon the…
In M&A Food Store, Inc. v. Testa, Dkt. No. 2013-4504 (01/27/2015), the Ohio Board of Tax Appeals affirmed the Tax Commissioner’s sales tax assessment against a retail convenience store. The…
In Leishman v. Testa, Ohio BTA, Dkt. No. 2013-6262 (02/03/2015), the Ohio BTA affirmed the Tax Commissioner’s determination that even an “on paper” partner is a responsible party for unpaid…
The Ohio BTA affirmed assessing use tax on six cars that had been purchased out of state and brought into Ohio, but subsequently shipped out. In Dotzauer v. Testa, Case…
R.C. 5739.01(JJ)(3) provides an exception to otherwise taxable employment services for leased employees provided under a contract “that specifies that each employee covered under the contract is assigned to the…