As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the September 17, 2015 Taxation Committee meeting. Of particular interest is the…
We have a lot of upcoming speaking events if you are interested in attending any: Akron Tax Club – Sept. 23 – Residency for Ohio Income Tax (Steve & Rich)…
The Supreme Court recently held that although an officer cannot challenge a corporate assessment for which he/she is derivatively responsible on the basis of a substantive tax law error…
The Ohio Supreme Court in MacDonald v. City of Shaker Heights Income Tax Board of Review, Slip Opinion No. 2015-Ohio-3290 affirmed that the BTA had the authority to conduct a de novo review…
On September 23, 2014, we posted about the expansion of who qualifies as a “responsible party.” In that case, Wilson v. Testa, the Board of Tax Appeals found an “investment…
OHIO USE TAX ALERT!! Ohio Department of Taxation to Increase Focus on Consumer’s Use Tax. Ohio businesses have tremendous exposure to Ohio use tax., especially those still lacking a use…
Plaintiffs filed a class action complaint last May against Wal-Mart Stores Inc. in the U.S. District Court for the Northern District of Ohio alleging that Wal-mart “systematically shortchanges customers who…
The Ohio Supreme Court delivered a significant blow to individuals claiming nonresident status for Ohio personal income tax under the bright-line residency statute. Cunningham v. Testa, 2015-Ohio-2744. The Ohio statute…
Ohio’s biennium budget bill for FY 2016-2017 provides for expanded sales/use tax nexus and further income tax reductions. (Am. Sub. H.B. 64). Gov. Kasich made extensive use of his line-item…
In Comptroller of the Treasury of Maryland v. Wynne, a sharply divided, 5-4 decision, the U.S. Supreme Court held that Maryland’s personal income tax scheme, which prohibits resident individuals from…