News & Analysis as of

OH Supreme Court Sales Tax

Vorys, Sater, Seymour and Pease LLP

Ohio Supreme Court Doubles Down on Applying a Plain and Ordinary Meaning to Sales Tax Exemptions

On August 13, 2025, the Ohio Supreme Court overturned the Ohio Board of Tax Appeals (BTA) and the Ohio Tax Commissioner in Claugus Fam. Farm, L.P. v. Harris, 2025-Ohio-2807, Slip Opinion No. 2025-Ohio-2807, thereby allowing...more

Verrill

The Year in Lawsuits

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2018 brought us the type of lawsuits you would expect in the world of sweepstakes, contests and giveaways. From “The Annoyance Lawyer” to Bobbleheads to “You’re Probably Never Going to Be A Winner.” The most depressing thing...more

Verrill

Don’t Tax My Bobblehead! Sales Tax on Promotional Items

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Bobblehead: “A figurine with a disproportionately large head mounted on a spring so that it bobs up and down, often made as a caricature of a famous person.” Giveaway: “A thing that is given free, especially for...more

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