Ohio State Bar Association Sales/Use Tax Subcommittee Report for September 9, 2011

Click here to view Steve’s report presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee. Of particular interest is the recent legislation (Am. Sub. H.B. 153) providing for, among other things, Ohio’s consumer use tax amnesty program. Additionally, the Report discusses recent BTA decisions that narrowly construe the Ohio Supreme Court’s decision in Funtime, Inc. v. Wilkins as to the definition of a business fixture.