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The expanded Ohio Sales Tax Holiday (Holiday) was supposed to provide a substantial benefit to Ohio consumers by exempting most purchases of tangible personal property from sales and use tax. zhftaxlaw.com/sales-tax-holi…

A recent Ohio statutory change makes certain types of PAC activities illegal. Make sure your PAC or your campaign follows the law! zhftaxlaw.com/new-ohio-pac-l…

Please join us in welcoming Tommy Zaino to our experienced team here at ZHF! Read more about Tommy Zaino below! zhftaxlaw.com/zaino-hall-far…

The U.S. Supreme Court will not review the imposition of an unapportioned use tax on the temporary in-state use of tangible personal property, leaving in place a rule that some say is unfair. Does this impact your business? Read More Here: zhftaxlaw.com/no-supreme-cou…

What does the future hold for sales tax holidays in the Buckeye State? zhftaxlaw.com/ohios-next-sal…

The Ohio Board of Tax Appeals (“Board”) decision in Straub Nissan LLC v. Harris, BTA No. 2022-422 (Oct. 23, 2024), could have an impact on how certain gross receipts are sitused for commercial activity tax (“CAT”) purposes. zhftaxlaw.com/dream-decision…

Companies incorporated in Delaware need to strongly consider accepting the Delaware Secretary of State's invitation to participate in an Unclaimed Property VDA or be prepared to face the consequences of a full-blown audit. zhftaxlaw.com/delaware-uncla…

Three previous cases appealed to the Ohio Board of Tax Appeals (“Board”) considering the character of gain on the sale of a business interest have been settled, according to the Board’s docket.  zhftaxlaw.com/potential-sett…

As the Ohio Legislature finalized its work for the 135th General Assembly during the early morning hours of December 19, many tax-related provisions were included in bills that will make their way to the Governor for his consideration soon. zhftaxlaw.com/ohios-lame-duc…

Has procrastination paid off? zhftaxlaw.com/january-1-dead…

The U.S. Supreme Court has declined to review a Philadelphia resident's claim that the city's refusal to grant her a credit for state-level taxes paid to Delaware resulted in unconstitutional double taxation. zhftaxlaw.com/double-tax-tro…

In Welch v. Commissioner, No. 24-P-109, 105 Mass. App. Ct. 391 (Apr. 3, 2025), the Massachusetts Court of Appeals extended the commonwealth’s taxation of nonresident capital gains in a novel––and arguably aggressive––way. Read more here: zhftaxlaw.com/mass-taxes-non…

In light of major tariff increases, many businesses that rely on imports are looking for ways to reduce costs. Foreign Trade Zones and Subzones can provide a powerful tariff-mitigation tool for many businesses— ... zhftaxlaw.com/managing-tarif…

At three years after signing, H.B. 126 property tax reforms are being litigated as to their constitutionality and meaning, and corrective legislation is pending. Read more here: zhftaxlaw.com/h-b-126-reform…

Yesterday, the Ohio Senate Finance Committee accepted a substitute version of the biennial budget bill, H.B. 96. The bill proposes significant personal income tax cuts and implements important property tax protections. Read more here: zhftaxlaw.com/ohio-senate-in…

Governor DeWine signed Amended Substitute House Bill 96 (“H.B. 96” or “Bill”) into law on June 30, 2025, but vetoed the most fundamental pro-taxpayer real property tax reform that was passed by the General Assembly in nearly 50 years. zhftaxlaw.com/property-tax-r…

The Ohio Tax Commissioner filed its Notice of Appeal in the Perrigo Sales Corporation v. Harris on November 7, 2025. Oral arguments have not been scheduled at this time... Read more on the case here: zhftaxlaw.com/ohio-btas-cat-…