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
The Virginia Tax Commissioner issued a ruling on the sales and use taxability of wind electric generating equipment constructed by a taxpayer and used to produce electricity for sale or resale. The facts provided in the...more
Kilpatrick’s Jordan Goodman was recently a part of a distinguished panel at the 55th Annual Council on State Taxation (COST) Annual Meeting in St. Louis. This session analyzed the most impactful recent changes in state...more
Earlier this year, the Oklahoma Legislature enacted legislation to exempt the sale of groceries from the state sales tax. HB 1955 reduces the state sales tax rate for the sale of “food and food ingredients” from 4.5% to 0%,...more
The Oklahoma Supreme Court held that a corporation’s refund claim was timely because it was filed within three years from the filing of its original return on extension. In doing so, the Court rejected the Oklahoma Tax...more
The Nevada Legislature has enacted a one-time tax amnesty program for qualified businesses or individuals doing business in Nevada. Benefits Of Amnesty - The program allows for penalty and interest to be waived on...more
In our previous post, we explained the Ohio Department of Taxation proposed a regulation change to limit a taxpayer’s ability to make a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT)....more
Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more
The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which...more