The IRS recently released new FAQ guidance providing a simplified procedure for addressing income tax amendments and refund claims related to Employee Retention Credit (ERC) determinations. See IRS FAQs. Taxpayers claiming...more
4/11/2025
/ Business Entities ,
Corporate Counsel ,
Employee Retention ,
Employer Liability Issues ,
Filing Requirements ,
Income Taxes ,
IRS ,
New Guidance ,
Tax Credits ,
Tax Liability ,
Tax Returns
Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were performed. Accordingly, the patients received the benefit of the dialysis services at the...more
2/17/2025
/ Commercial Activity Tax ,
Corporate Taxes ,
Dialysis ,
Dialysis Providers ,
Gross Receipts ,
Health Care Providers ,
Healthcare ,
State and Local Government ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Tax Refunds
The Ohio Board of Tax Appeals (“BTA”) held that vehicles sales made to Ohio buyers at a West Virginia dealership were not subject to Ohio Commercial Activity Tax (“CAT”). Straub-Nissan LLC, v. Harris, BTA Case No. 2022-422...more
I. EXEMPTIONS -
A. Transportation for Hire:
Battle Axe Construction v. McClain, Ohio BTA Case No. 2022-559 (October 11, 2022). Exemption denied for truck not used primarily to transport property belonging to others....more
2/17/2023
/ Bad Debt ,
Income Taxes ,
IRS ,
Policies and Procedures ,
Sales & Use Tax ,
State and Local Government ,
Tax Audits ,
Tax Liability ,
Tax Litigation ,
Tax Returns ,
Taxation
The OSBA Sales/Use Tax Subcommittee Report discusses recent developments concerning the scope of taxable services, as well as the federal preemption of taxation on internet services which were previously taxable in Ohio....more
9/27/2021
/ Advertising ,
Employment Tax ,
Excise Tax ,
Responsible Person Liability ,
Sales & Use Tax ,
Suppliers ,
Tax Legislation ,
Tax Liability ,
Tax Litigation ,
Tax Refunds ,
Transportation Contracts ,
Vendors ,
Waste Disposal