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Mayer Brown

Tax Law Highlights - Impact of the Tax Reform on Administrative and Judicial Litigation: Jurisdiction and Related Issues

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ADMINISTRATIVE LITIGATION - Introduction: Tax Reform and the Possible Increase in Litigation; Operation of IBS tax inspection...more

Vorys, Sater, Seymour and Pease LLP

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

Vorys, Sater, Seymour and Pease LLP on

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

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