Tax Law

Recent Posts

Ohio Board of Tax Appeals concludes banking software subject to sales tax
Posted on 29 Dec 2020 by Eversheds Sutherland LLP

The Ohio Board of Tax Appeals found that banking software was subject to sales tax in Cincinnati Federal Savings & Loan v. McClain, Case No. 2018-2247 (December 22, 2020) . The banks purchased software for their online banking system. After initially... Read More

Ohio Supreme Court Rejects Look-Through Sourcing for Sale of Customer Contracts
Posted on 6 Nov 2020 by Eversheds Sutherland LLP

The Ohio Supreme Court held that under the Commercial Activity Tax (“CAT”), Defender Security Company’s (“Taxpayer”) gross receipts from selling alarm monitoring service contracts to ADT Security Services, Inc. (“ADT”) should be sourced to the location... Read More

Ohio Updates Sourcing Guidance for Marketplace Facilitators
Posted on 7 Aug 2020 by Eversheds Sutherland LLP

Late last month, the Ohio Department of Taxation updated its existing sourcing bulletin to provide that marketplace facilitator sales into the state are sourced for sales and use tax purposes at the location where a consumer receives an order or service... Read More

First Things First: Cincinnati Billboard Tax Does Not Violate First Amendment
Posted on 29 Jun 2020 by Eversheds Sutherland LLP

On June 18, 2020, the Ohio Court of Appeals held that Cincinnati’s excise tax on the gross receipts generated by billboards does not violate the First Amendment to the United States Constitution. The court found persuasive Clear Channel Outdoor, Inc.... Read More

Cleveland Gets Personal Taxing Nonresident Retiree’s Stock Options
Posted on 16 Jun 2020 by Eversheds Sutherland LLP

The Ohio Board of Tax Appeals (BTA) affirmed the Cleveland Board of Income Tax Review’s (Board) decision that it properly denied a refund claim of municipal income tax paid on income from stock options that a nonresident was granted while working in the... Read More

Federal Treatment Not “Controlling” but “Persuasive”: Ohio Board of Tax Appeals Holds CAT Inapplicable to Three Types of Finance Company Receipts
Posted on 26 Feb 2020 by Eversheds Sutherland LLP

On February 6, 2020, the Ohio Board of Tax Appeals held that a captive automobile financing company was not subject to commercial activity tax (CAT) on receipts that it earned in connection with three types of revenue streams: receipts from sales... Read More

Ohio NBA Owner Wants Only the Net Taxed
Posted on 29 Jan 2020 by Eversheds Sutherland LLP

The owner of an NBA arena is appealing an Ohio commercial activity tax (CAT) determination arguing that gross receipts from ticket sales of third-party events hosted at the arena are not attributable to the owner. When the arena was not being used by... Read More

Ohio BTA Rules Communications Cabling Installation Exempt from Sales Tax
Posted on 20 Dec 2019 by Eversheds Sutherland LLP

On October 22, 2019, the Ohio Board of Tax Appeals (BTA) held that an insurance company was entitled to a refund of sales tax paid on its purchase of CAT-5 and CAT-6 communication cabling for internet and Voice over Internet Protocol (“VoIP”) installed... Read More

Ohio is Seeing Green: CAT Imposed on Out-of-State Seller’s Sales That Were Completed Out of State
Posted on 9 Apr 2019 by Eversheds Sutherland LLP

The Court of Appeals of Ohio held that a Georgia-based wholesaler of lawn and garden products established nexus and its sales were properly included in the Commercial Activity Tax (CAT) base. The taxpayer was a wholesaler of garden equipment that did... Read More

Ohio is Seeing Green: CAT Imposed on Out-of-State Seller’s Sales That Were Completed Out of State
Posted on 9 Apr 2019 by Eversheds Sutherland LLP

The Court of Appeals of Ohio held that a Georgia-based wholesaler of lawn and garden products established nexus and its sales were properly included in the Commercial Activity Tax (CAT) base. The taxpayer was a wholesaler of garden equipment that did... Read More