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Kentucky unitary and consolidated returns - navigating the matrix

USA - August 28 2018 Is it true that there are no new ideas, only rediscoveries? The 2018 Kentucky General Assembly rediscovered both unitary combined reporting and...

Mark A. Loyd, Bailey Roese, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


Are You Ready? Nonprofits must charge Kentucky sales tax on fundraising event tickets, memberships, and more, starting July 1, 2018

USA - June 28 2018 Beginning July 1, 2018, nonprofits will be required to collect and remit 6 sales tax to the Kentucky Department of Revenue on "admissions," which...

Mark A. Loyd, Bailey Roese, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


Kentucky Supreme Court limits charitable tax exemption to property taxes only

USA - June 25 2018 Delving deeply into the history of the charitable exemption from taxes under Section 170 of the Kentucky Constitution as well as the use tax, the...

Mark A. Loyd, Bailey Roese, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


Kentucky Supreme Court limits charitable tax exemption to property taxes only

USA - June 25 2018 Delving deeply into the history of the charitable exemption from taxes under Section 170 of the Kentucky Constitution as well as the use tax, the...

Mark A. Loyd, Bailey Roese, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.


Ohio Supreme Court Rules for Taxpayer as to Start of Slag Manufacturing Process, Reversing BTA

USA - June 15 2018 In Lafarge North America, Inc. v. Testa, Slip Op. No. 2018-Ohio-2047 (May 31, 2018), the Ohio Supreme Court held that the slag manufacturing process...

Mark A. Loyd, Bailey Roese, Brett J. Miller, Stephanie M. Bruns, Jeffrey T. Bennett.