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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 [...]

As explained in a previous post, Ohio changed its sourcing rules effective January 1. Now, intrastate sales of [...]

With the addition of 85 agents to the Ohio Department of Taxation’s (the “Department”) Audit Division (representing a [...]

Much attention is given to the presence of an employee or agent in a state when analyzing whether [...]

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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 [...]

As explained in a previous post, Ohio changed its sourcing rules effective January 1. Now, intrastate sales of [...]

With the addition of 85 agents to the Ohio Department of Taxation’s (the “Department”) Audit Division (representing a [...]

Much attention is given to the presence of an employee or agent in a state when analyzing whether [...]