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Results:1-10 of 11

Supreme Court of Ohio Provides Sales Tax Guidance on Employment Services
  • Reed Smith LLP
  • USA
  • December 6 2017

The Supreme Court of Ohio issued a decision in Accel Inc. v. Testa, in which it determined that some of a taxpayer's purchases of


Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All
  • Reed Smith LLP
  • USA
  • November 17 2016

Today, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax’s (“CAT”) $500,000 factor-presence nexus test in the face of a Commerce


Supreme Court of Ohio Decision Provides a Cautionary Tale for Taxpayers, and Highlights Opportunities for Future Statutory Interpretation
  • Reed Smith LLP
  • USA
  • October 27 2016

In a Commercial Activity Tax (“CAT”) case involving several interesting procedural issues, the Supreme Court of Ohio yesterday reversed a Board of


Supreme Court of Ohio Hears Oral Argument in Crucial Case for Factor-Presence Nexus
  • Reed Smith LLP
  • USA
  • May 3 2016

The Supreme Court of Ohio heard oral argument in a case involving the Ohio Commercial Activity Tax (the “CAT”)which provides that taxpayers have


Ohio Supreme Court issues second key decision interpreting Dormant Mineral Act
  • Reed Smith LLP
  • USA
  • November 5 2015

On November 5, 2015, in Chesapeake Exploration, L.L.C., et al. v. Kenneth Buell, et al., 2015-Ohio-4551, the Ohio Supreme Court issued its second


Jonathan E. Maddison
  • Reed Smith LLP


Paul E. Melniczak
  • Reed Smith LLP

Stacey L. Jarrell
  • Reed Smith LLP

Matthew L. Setzer
  • Reed Smith LLP