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As the deemed consumer, a contractor must pay Ohio sales/use tax (“tax”) on its purchases of materials incorporated [...]

Generally, all property primarily used or consumed during the manufacturing operation is exempt from Ohio sales and use [...]

Entities having “substantial nexus” with Ohio and more than 50% common ownership are required to file Ohio Commercial [...]

In light of the Ohio Supreme Court’s decision in Funtime v. Wilkins (2004), 105 Ohio St.3d 74, the [...]

Many contracts for the purchase of tangible personal property include a lump sum purchase price and a phrase [...]

The Ohio Department of Taxation (the “Department”) is focused on increasing registration and compliance with the commercial activity [...]

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Filters

As the deemed consumer, a contractor must pay Ohio sales/use tax (“tax”) on its purchases of materials incorporated [...]

Generally, all property primarily used or consumed during the manufacturing operation is exempt from Ohio sales and use [...]

Entities having “substantial nexus” with Ohio and more than 50% common ownership are required to file Ohio Commercial [...]

In light of the Ohio Supreme Court’s decision in Funtime v. Wilkins (2004), 105 Ohio St.3d 74, the [...]

Many contracts for the purchase of tangible personal property include a lump sum purchase price and a phrase [...]

The Ohio Department of Taxation (the “Department”) is focused on increasing registration and compliance with the commercial activity [...]