Beer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

The Ohio Board of Tax Appeals (BTA) ruled in favor of Great Lakes Bar Control, Inc. (“Great Lakes”) that maintaining draft beer dispensing services are not subject to Ohio sales…

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Ohio Commercial Activity Tax Bright-line Nexus Constitutional-What to do now?

The Ohio Supreme Court recently held that the bright-line presence nexus standard for Ohio Commercial Activity Tax (“CAT”) does not violate the U.S. Constitution. Many taxpayers have pending audits or…

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Ohio Income Tax: Dividends from accumulated C corporation earnings retain their character and are non-taxable to nonresident shareholders.

The Ohio Supreme Court encountered a relatively unique situation in Giddens v. Testa, 2016-Ohio-8412. The two shareholders of Redneck, Inc., who resided in Missouri, received large dividends in 2008, at…

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Ohio Supreme Court upholds bright-line nexus standard for Commercial Activity Tax; Remote vendors subject to Ohio tax even if lacking physical presence.

In a 5-2 decision, the Ohio Supreme Court found that the $500,000 gross receipts in Ohio standard for creating substantial nexus for the commercial activity tax (CAT) is constitutional. “We…

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Refund Opportunities for Nonresidents of Ohio for Ohio Income Tax on Capital Gain from the Sale of Pass-Through Entity.

Under R.C. 5747.212, Ohio personal income tax is imposed on capital gains realized by out-of-state investors who hold a 20% or greater interest in a pass-through entity or closely held…

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Ohio Supreme Court Holds That Landlord Owes a Duty to a Tenant’s Guest to Provide Adequate Lighting

Attorney Frederick M. Lombardi provides the following update on an Ohio Supreme Court case concerning landlord liability: On February 12, 2014, the Ohio Supreme Court in the case of Mann…

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Ohio Supreme Court Issues Decision on Jurisdictional Defect in Tax Valuation Complaint

Attorney Frederick M. Lombardi provides the following update on a recent decision by the Ohio Supreme Court: The Ohio Supreme Court, in Shinkle v. Ashtabula Cty. Bd. of Revision, 2013-Ohio-397…

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Eighth District Court of Appeals Issues Guidance on Real Estate Tax Complaint Procedures

The Eighth District Court of Appeals for Cuyahoga County, in four separate cases, ruled on a variety of procedural points with regard to real estate valuation appeals: 1.         In Berea…

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Fifth District Court of Appeals Adopts Majority Approach to Waiver of Subrogation Clause in AIA Contract

In Westfield Ins. Group v. Affinia Dev. LLC, 2012-Ohio-5348 (Nov. 14, 2012), the Fifth District Court of Appeals, Knox County, adopted the majority approach under Ohio law with respect to…

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