A consumption tax on the sale of goods and services that states and local governments impose when you purchase certain taxable goods and services. A taxable sale includes any transaction in which ...

Since the poles were personal property (i.e., business fixtures), the taxpayer’s purchase was subject to Ohio sales / use tax unless an exemption applied. In Conduent State & Local Solutions, Inc. v.

Two central Ohio projects — one in New Albany, the other in Fairfield County — are expected to initially bring more than 100 jobs and $7 million in annual payroll. Both will receive tax credits if ...