We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 11

State and Local Tax Alert: Ohio Supreme Court Clarifies Sales Tax Law on Business Purchase of Promotional Items
  • Vorys Sater Seymour and Pease LLP
  • USA
  • November 26 2018

This holiday season, Ohio based professional sports teams1 have at least one tax reason for which they can give thanks. On the day before


Multistate Review of Property Tax Decisions and Developments
  • Vorys Sater Seymour and Pease LLP
  • USA
  • May 4 2018

The following are property tax decisions of interest from around the country from spring 2018. For further insight into these decisions, please


The Evaluator - Special Edition: Ohio BTA Holds That Big Box Property Is NOT Special Purpose; Finds Value Near Taxpayer’s Total
  • Vorys Sater Seymour and Pease LLP
  • USA
  • June 23 2016

The Ohio Board of Tax Appeals (BTA), on a remand from the Ohio Supreme Court, has held that the special purpose doctrine did not apply to a big box


Anaylsis of Appeals of BTA Decisions
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 28 2016

During 2015, the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) declined from historical highs in


Ohio Supreme Court Decisions
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 28 2016

The court reversed a Board of Tax Appeals (BTA) decision that denied a property tax exemption to a board of education (BOE) that leased a 34-acre


Ohio Supreme Court decides several significant cases related to real property taxation
  • Vorys Sater Seymour and Pease LLP
  • USA
  • November 3 2014

With the significant increase in appeals from the Ohio Board of Tax Appeals (BTA), discussed in an earlier article of this edition of The Evaluator


Appeals of BTA decisions skyrocket
  • Vorys Sater Seymour and Pease LLP
  • USA
  • November 3 2014

During 2014, the numbers of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) are on pace to almost triple the


The Supreme Court of Ohio reverses Ohio Board of Tax Appeals decision regarding use of the retail method of accounting when valuing inventory
  • Vorys Sater Seymour and Pease LLP
  • USA
  • April 12 2010

On March 18, 2010, the Supreme Court of Ohio issued a decision styled Rich’s Dept. Stores, Inc. v. Levin, Slip Opinion No. 2010-Ohio-957, which addressed the valuation of inventory for personal property tax purposes.


Ohio Supreme Court dismisses taxpayer’s appeal for failure to specify error
  • Vorys Sater Seymour and Pease LLP
  • USA
  • December 8 2009

On December 3, 2009, the Ohio Supreme Court issued a decision styled Ohio Bell Tel. Co. v. Levin, Slip Opinion No. 2009- Ohio-6189, in which the Court addressed the sufficiency of Ohio Bell’s notice of appeal to the Ohio Board of Tax Appeals (“BTA”) to confer jurisdiction upon the Board.


Ohio Supreme Court reverses the Ohio Board of Tax Appeals regarding when the three year statute of limitations period begins to run for filing a corporation franchise tax application for refund
  • Vorys Sater Seymour and Pease LLP
  • USA
  • May 6 2009

On April 30, 2009, the Ohio Supreme Court issued a decision styled Nestle R&D Center, Inc. v. Levin, Case No. 2009-Ohio-1929.