Tax Law

Statutes and regulations often come with specific definitions, which identity they type of thing regulated and how the item defined may work with other statutes or regulations. These definitions often make less than exciting reading, but are necessary to the...

A few months ago, we discussed the lawsuit involving Ohio cities taxing professional football players. The Ohio Supreme Court found that Cleveland’s method of taxing visiting athletes was invalid, and they would need to change it. It could also mean some of those...

Property tax valuation can be a contentious issue between taxing authorities and land owners. In some areas, such as tract residential housing, determining comparables and assessing value may be relatively straightforward, as there may exist thousands of identical or...

The Ohio legislature is still at work on the state’s tax laws and it is unclear what the final result will be, given the competing options percolating in Columbus. The Senate is working on a proposed cut of $500 million more than the House proposed. And the House tax...

Agriculture plays an important role in Ohio’s economy. Property taxes, however, can stifle the agriculture industry – especially when paired with crippling market conditions. As we predicted in a blog post late last year, rural property owners across the state have...

Over the road trucking is a tough business, especially for the typical owner-operator. Income is often erratic, depending on the number of loads available and shipping schedules. Many trucking contracts have inflexible fuel reimbursement rates which can make for very...

A recent U.S. Supreme Court decision could affect cities in Ohio and other states regarding how they tax their residents. The case arose in Maryland, but the Supreme Court ruling could impact as many as 5,000 jurisdictions nationwide, including Ohio, that impose local...

In January, we noted that some former NFL players had sued Cleveland regarding the tax rate applied to their playing in the city when they were active with the NFL. Cleveland used a unique method of calculating the income tax owed, based on the number of days they...

Unfiled or unpaid business or payroll taxes can create serious problems. Depending on how the business is set up, the IRS can and will pursue the owners or managers personally for the employee share of the taxes withheld by the company and not sent to the government....

When it comes to tax policy, there are two ways of making changes. You can lower the need for revenues, and then reduce tax collections. Or you can increase taxes to raise revenue. The first option is difficult as cutting programs are difficult. There are often...