Gift Cards Distributed as part of an Award, Loyalty or Promotional Program are not subject to Ohio Sales and Use Tax

Prior to the enactment of Am. Sub. H.B. 153 last year, the Ohio Department of Taxation (Department) had taken the controversial position that the full face value of a gift…

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Ohio Board of Tax Appeals May Accept Property Valuations Not Previously Presented to the Tax Commissioner

In WCI Steel, Inc. v. Testa, the Ohio Supreme Court recently held that a taxpayer is allowed to introduce a new property valuation or appraisal at the Board of Tax…

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