Artificial intelligence (AI) is quickly becoming part of everyday business operations, including the hiring process. From scanning resumes to conducting video interviews, AI tools promise speed and efficiency that traditional…
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/ Labor & Employment Law, Privacy, Science, Computers, & Technology
Since the poles were personal property (i.e., business fixtures), the taxpayer’s purchase was subject to Ohio sales / use tax unless an exemption applied. In Conduent State & Local Solutions, Inc. v. Harris, Ohio BTA Case No…
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/ Administrative Law, Taxation
If you are selling a business or acquiring one, particularly in the middle market or large-cap space, you will likely hear the term representation and warranties insurance (RWI). It is a common tool in mergers and acquisitions…
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/ Commercial Law & Contracts, Insurance, Mergers & Acquisitions
On July 4, 2025, President Donald Trump signed the reconciliation bill, known as the “Big Beautiful Bill” (“BBB”), which covered many of his campaign promises. This reconciliation, centering upon extensions to the Tax Cuts and…
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/ Administrative Law, Taxation
Artificial intelligence is transforming the world around us, and the healthcare industry is no exception. As a result, health care entities are testing and implementing AI programs in an effort to improve patient care…
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/ Health, Professional Malpractice, Science, Computers, & Technology
There once was a time when the publication of personal information had a defined readership life span. This life span was short and the public’s interest surrounding the publication of personal information would usually…
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/ Communications & Media Law, Constitutional Law, Privacy, Science, Computers, & Technology
The Ohio Budget Bill for FY 2026-27 (H.B. 96) was agreed to by the Ohio House and Senate in Conference Committee and now awaits Governor DeWine’s signature. Consistent with the direction commenced a few years ago, the Budget…
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/ Business Organizations, Elections & Politics, Taxation
This article constitutes the first of a multi-part series which will analyze how recent Sixth Circuit Court of Appeals and Ohio Federal Courts address and analyze the Defend Trade Secrets Act, 18 U.S.C. § 1836, et seq. (“DTSA”)…
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/ Business Torts, Civil Procedure, Intellectual Property
“SLAPP” is an acronym for Strategic Lawsuit Against Public Participation. The term was coined in the 1980s to describe lawsuits initiated to silence public speech about issues of public importance. Under the original definition,…
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/ Civil Procedure, Communications & Media Law, Constitutional Law
One of the most common misconceptions in the nonprofit world is that 501(c)(3) organizations are exempt from all types of tax. While 501(c)(3) entities enjoy broad exemptions from federal and state/local taxes, there are many…
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/ Nonprofit Law, Taxation
The Cleveland City Council passed Ordinance No. 104-2025 on April 28, 2025, requiring employers with 15 or more employees located in the City of Cleveland to include salary ranges in all job postings. Additionally, the Ordinance…
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/ Administrative Law, Labor & Employment Law
Expanding into the U.S. is a major milestone for many foreign companies. With its large consumer base, strong legal protections, and global influence, the United States remains one of the most attractive markets in the world…
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/ Business Organizations, Labor & Employment Law, Taxation
The United States is on the brink of the largest transition of wealth in its history, known as the “Great Wealth Transfer.” By 2045, an estimated $84 trillion in assets will be transferred from baby-boomers to their heirs. In a…
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/ Civil Procedure, Taxation
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 the…
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/ Administrative Law, Taxation
I. NON-TAXABLE SERVICES -
A. Personal / Professional Services:
Checkfree Services Corp. v. Harris, Ohio BTA Case No. 2019-43 (October 10, 2024) on appeal before Ohio Supreme Court (Case No. 2024-1569). The BTA held that…
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/ Commercial Law & Contracts, Finance & Banking, Science, Computers, & Technology, Taxation
