We take great pride in resolving tax controversies as early and efficiently as possible. However, some matters must proceed through full litigation. Although oral argument has not yet been scheduled, we are honored to represent three high-profile national and international companies before the Ohio Supreme Court:
- Checkfree Services Corporation v. Harris, Ohio Supreme Court Case No. 2024-1569.
- This appeal addresses the taxability of financial authorization services such as “Disbursement Authorization”. Is this service nontaxable – meaning it does not qualify as taxable automatic data processing or electronic information service? The decision may affect financial institutions, payment processors, and fintech companies operating in Ohio.
- Republic Services of Ohio Transportation, LLC v. Harris, Ohio Supreme Court Case No. 2025-1451.
- Does the fuel used to power a trash vehicle’s PTO (power take-off) system qualify for the transportation-for-hire exemption when the PTO is attached or incorporated into the vehicle? The case has implications for waste haulers, logistics companies, and other regulated motor carriers.
- Whirlpool Corporation v. Harris, Ohio Supreme Court Case No. 2025-1461.
- Are leased employees exempt as permanently assigned even though there is high turnover initiated by the employees? The outcome may impact manufacturers, staffing companies, and large employers that had prior leased-employee arrangements.
We expect decisions within the next twelve months. If you have questions about similar Ohio sales and use tax issues, please contact any member of our State and Local Tax team.
