Ohio State Bar Association Sales/Use Tax Subcommittee Report For September 24, 2010
Click here for a brief summary of recent Ohio sales/use tax discussions Steve is presenting as Chair of the Ohio State Bar Association Sales/Use Tax Subcommittee at the September, 2010 Ohio Bar Association Taxatoin Committee meeting. Of particular interest are the following cases:
Fruedenberg. This decision highlights the broad definition of “consumer”, which includes a retailer for purposes of the warehouse exemption.
Commerce Energy, Inc. The U.S. Supreme Court defers to Ohio courts to resolve tax disputes involving the constitutionality of exemptions for natural gas suppliers.