Tag Archives: DAVID EBERSOLE

ILN Today Post

Cincinnati Reds score Ohio tax break

The Ohio Supreme Court recently issued a divided ruling in Cincinnati Reds, LLC v. Testa allowing a use tax break for the Cincinnati Reds baseball team for bobblehead dolls and other promotional items given to some attendees at their home games. Though the Court split 5-2 in the ruling, the majority opinion that Justice Patrick Fischer authored quoted longtime Reds radio announcer Marty Brennaman to hold that “[T]his one belongs to the Reds.”

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ILN Today Post

California: Franchise Tax Board seeks Supreme Court review of state sovereignty in tax cases

In 2016, the United States Supreme Court decided the case Cal. Franchise Tax Bd. v. Hyatt, in which the Franchise Tax Board of California (FTB) asked the court to put an end to the precedent that allows a “sovereign State [to] be haled into the courts of another State against its will,” as the FTB put it in its cert petition at the time. Had the court done what the FTB asked, the court would have overruled its 1979 decision in Nevada v. Hall. Instead, the court deadlocked and affirmed Hall’s holding, that one state is not constitutionally immune from being sued in the courts of another. The Hall court reasoned that no such protection was “discussed by the framers,” or articulated anywhere else in the Constitution.

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ILN Today Post

Indiana: Legislation exempting software as a service from sales tax awaits governor’s signature

Taxjar.com, a business set up to help internet sellers navigate sales tax issues, defines software as a service (SaaS) as a model in which software is hosted in one place but licensed, by subscription, for use by customers that may be located in a different place.

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