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