News & Analysis as of

OH Supreme Court Statutory Interpretation

Vorys, Sater, Seymour and Pease LLP

Scope of Ohio Commercial Activity Tax Agency Exclusion Remains Unsettled Following Ohio Supreme Court’s Decision in Aramark Corp....

Aramark provided food service operations to various clients (e.g., hospitals, universities, corporations, sports arenas, etc.). The clients paid Aramark a management fee. In addition, the clients reimbursed Aramark for the...more

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

McGlinchey Stafford

Litigation Byte (June 2025 Edition)

McGlinchey Stafford on

SCOTUS Says: Hobbs Act Does Not Bind a District Court to the FCC’s Interpretation of a Statute - On May 1, 2025, the American Arbitration Association’s new amendments to the Consumer Arbitration Rules officially went into...more

BakerHostetler

Ohio Supreme Court Clarifies Ohio CAT Agency Exclusion

BakerHostetler on

The Ohio Supreme Court issued a decision on June 18 that Ohio Commercial Activity Tax (CAT) taxpayers should consult for insights that may strengthen their ability to claim the exclusion from the CAT for money or revenue...more

Kohrman Jackson & Krantz LLP

Ohio Supreme Court Reinforces the “Party Presentation Principle"

On May 28, 2025, the Supreme Court of Ohio passed on an opportunity to settle a long-standing legal question: Does Ohio law require a trial court to conduct an oral hearing before compelling arbitration under R.C. 2711.03?...more

McGlinchey Stafford

Ohio Supreme Court Holds Hearing on Arbitration Not Required if Parties Do Not Request It

McGlinchey Stafford on

In a unanimous opinion, the Ohio Supreme Court held that a trial court is not required to first hold an oral hearing on a motion to compel arbitration under Ohio’s Arbitration Act (R.C. 2711 et. seq.) if no party requests a...more

Bricker Graydon LLP

Ohio Supreme Court rules that the savings statute cannot save a late second filing

Bricker Graydon LLP on

The Ohio Supreme Court (Supreme Court) rejected an attempt to use Ohio’s savings statute to resurrect a medical malpractice claim that the Plaintiff had failed to timely serve on one of three Defendants. In Moore v. Mount...more

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