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Articles by Kelvin M. Lawrence
Ohio Supreme Court Remands Ohio Sales Tax Refund Dispute to Board of Tax Appeals for Prompt Decision and Further Analysis
The Ohio Supreme Court recently issued its opinion in Checkfree Services Corporation v. Harris, 2026-Ohio-3555, vacating the Ohio Board of Tax Appeals’ decision and remanding the case with specific instructions for expedited and detailed review. Procedural History & Background Checkfree Services Corporation (Checkfree) filed refund claims for the Ohio sales taxes it collected from customers, particularly banks, on services it provided. CheckFree, 2026-Ohio-3555 at ¶1.
Multistate Tax Group Needs Expertise to Form Digital Definitions Original
Recent meetings of the Multistate Tax Commission’s work group for state taxation of digital products and its uniformity committee suggest that, despite intentions to the contrary, its efforts may lead to an expansion of state sales tax bases. The work group appears to be launching into a discussion of legal definitions for products and services in the digital economy before having a strong grasp of the products and services in the marketplace.
Special Commentary: State Tax Treatment of Investment Partnerships
The Ohio River stands in front of downtown businesses in Pomeroy, Ohio, U.S., on Monday, July 18, 2016. Photographer: Ty Wright/Bloomberg via Getty Images Opinion July 29, 2022, 8:45 AM The Multistate Tax Commission has undertaken an ambitious project on the state taxation of partnerships. The result to date is a proposed model act. Bradley Arant Boult Cummings LLP’s Bruce P. Ely and Dinsmore & Shohl LLP’s Kelvin M.
Special Commentary: State Tax Treatment of Investment Partnerships
The Ohio River stands in front of downtown businesses in Pomeroy, Ohio, U.S., on Monday, July 18, 2016. Photographer: Ty Wright/Bloomberg via Getty Images Opinion July 29, 2022, 8:45 AM The Multistate Tax Commission has undertaken an ambitious project on the state taxation of partnerships. The result to date is a proposed model act. Bradley Arant Boult Cummings LLP’s Bruce P. Ely and Dinsmore & Shohl LLP’s Kelvin M.
Ohio Significantly Changes Real Property Tax Valuation Procedures, Curtailing Local Governments’ Abilities To Initiate, Appeal, and Settle Tax Valuation Cases
A new Ohio law substantially changes the landscape for real property tax valuation challenges in the state. In general, it substantially curtails school districts’ rights to initiate and appeal property tax valuation challenges. Governor DeWine signed the bill on April 21, 2022. It will become effective on July 19, 2022, and will affect valuation complaints that relate to tax year 2022 valuations. The following bullet points summarize the law’s significant changes.
Will Ohio Be Next in Allowing High School Athletes to Profit From NIL?
Over the next two weeks, May 1 – May 16, 2022, 817 Ohio High School Athletic Association (“OHSAA”) school principals will vote in a referendum on Issue 12B, a proposed bylaw that would allow high school athletes to profit off their name, image and likeness by signing endorsement agreements. The proposal generally mirrors the changes made last year expanding the rights of collegiate athletes, and similar high school-level rules have already passed in eight states.
New Bill Will Radically Change Ohio Property Tax Appeals
United States: New Bill Will Radically Change Ohio Property Tax Appeals 25 April 2022 Dinsmore & Shohl Under a new bill adopted by the Ohio General Assembly, school boards, governmental bodies, and other third parties will be prohibited from filing complaints to increase the value of others' Ohio real property for tax purposes, except under certain limited conditions. Am. Sub.
The MTC Undertakes an Ambitious Study of Partnership Taxation
On April 27, 2021, the Multistate Tax Commission (MTC) Uniformity Committee voted to accept its Standing Subcommittee’s recommendation to create a work group to study several key issues relating to multistate taxation of Internal Revenue Code Subchapter K entities classified for income tax purposes as partnerships and their partners (including multimember LLCs and their members).
Senate Bill 57 Offers Property Tax Reduction Opportunity
Legal Disclaimer You are responsible for reading, understanding and agreeing to the National Law Review's (NLR’s) and the National Law Forum LLC's Terms of Use and Privacy Policy before using the National Law Review website. The National Law Review is a free to use, no-log in database of legal and business articles. The content and links on www.NatLawReview.com are intended for general information purposes only.
Time is Running Out to Contest your 2020 Property Tax Value in Ohio | Lexology
The period for filing complaints to challenge 2020 property tax values in Ohio ends on March 31, 2021. For properties assessed in a 2020 county reappraisal or update, a reduction in the 2020 value may offer greater tax savings now than at any point for the next three tax years. However, the potential impact of COVID-19 on tax year 2021 values must be carefully considered. Property tax values in Franklin, Hamilton, Montgomery, and Delaware counties, among others, saw reappraisals or updates in 2020.
Time is Running Out to Contest your 2020 Property Tax Value in Ohio
Legal Disclaimer You are responsible for reading, understanding and agreeing to the National Law Review's (NLR’s) and the National Law Forum LLC's Terms of Use and Privacy Policy before using the National Law Review website. The National Law Review is a free to use, no-log in database of legal and business articles. The content and links on www.NatLawReview.com are intended for general information purposes only.
IRS Offers Guidance on Implementing Elective Employee Social Security Tax Deferral
Tuesday, September 1, 2020 On Aug. 28, 2020, the U.S. Department of Treasury and the Internal Revenue Service (IRS) issued Notice 2020-65 (the Notice). The Notice implements President Donald Trump’s Aug. 8, 2020 directive (the Directive) to defer withholding, deposit, and payment of the 6.2 percent employee share of Social Security tax and railroad retirement equivalent tax on certain wages and compensation paid to employees.
CARES Act Offers Social Security Tax Deferral and Tax Credit for Certain Employers Hurt by the COVID-19 Pandemic
Thursday, April 2, 2020 Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) (H.R. 748) offers a refundable credit against an eligible employer’s share of Social Security payroll taxes (6.2%) for 50% of up to $10,000 in qualified wages paid to each employee between March 13 and December 31, 2020, while the employer is forced to partially or fully suspend operations, or has decreased gross receipts due to the COVID-19 epidemic (the “Employee Retention Credit”).
Ohio Supreme Court Finds Sale of LLC Interests May Be Real Estate Value for Tax Increase Complaints
Tuesday, February 11, 2020 On Feb. 6, 2020, the Ohio Supreme Court affirmed a decision of the Ohio Board of Tax Appeals (“BTA”), finding the sale price of interests in a limited liability company (“LLC”) was the best evidence of the true value of the LLC’s real property for tax purposes. In Columbus City Schools Bd. of Edn. v. Franklin Cty.
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