- Blog PostWhile the Midwest is still experiencing low natural gas pricing, the Northeast is seeing prices spike. The situation appears ready to climax this week as blizzard-like conditions strike, followed by more record cold.
- Alert
- Blog PostAs record cold grips a large portion of the country and folks worry about the increasing cost of heating their homes, natural gas pricing remains well below the 10 year average.
- News
- Podcast
- Blog PostA provision of the budget bill signed into law over the summer established a tax amnesty program that will run from Jan. 1, 2018, to Feb. 15, 2018, and the Ohio Department of Taxation is selling it with vigor.
- Blog PostOn Jan. 1, 2018, the sale and taxation of recreational marijuana will become lawful in California. In a recent press release, Fitch Ratings warned that California's relatively high tax rate will “encourage black market sales and limit potential local government revenues.”
- AlertThe U.S. Court of Appeals for the District of Columbia Circuit rejected all of the construction and other industries’ challenges to the Occupational Safety and Health Administration’s (OSHA) new Respirable Crystalline Silica in Construction Standard that went into effect on Sept. 23, 2017 (29 CFR 1926.1153).
- Blog PostAs it currently stands, federal tax rules allow individuals who itemize their deductions to deduct the full amount of their state and local tax (SALT) income tax payments from the taxable income on their federal returns. But the tax reform bill limits the deduction for income, sales or property taxes to $10,000, or $5,000 in the case of a married individual filing a separate return, for tax years 2018 through 2025.
- Blog Post
- Blog PostClose to 140 municipalities in Ohio are plaintiffs in a lawsuit against Joseph Testa and Mike DeWine, the state’s tax commissioner and attorney general, respectively. The 11 count complaint alleges that the so-called municipal income tax provisions contained in the budget that Gov. John Kasich signed into law over the summer, as well as certain enforcement provisions contained in H.B. 5, are legally impermissible.
- Blog PostThere is chatter about a meat tax, which, in some ways, is a hybrid of soda and carbon taxes, because it is aimed at improving public health and combating climate change. A recent article in The Atlantic cites a preliminary report from the private-equity firm Coller Capital, which predicts that “a tax on meat is becoming ‘increasingly probable.’”
- News
- Podcast
- Blog Post
An overview of common planning and enforcement issues that are frequently associated with franchise intellectual property.
- Blog PostThe Florida Supreme Court recently found that the Chapter 558 pre-suit construction defect resolution process qualifies as a “suit” as commonly defined in commercial general liability policies.
- AlertCongress is on the brink of enacting comprehensive tax reform for the first time in over 30 years. Lawmakers are expected to vote this week on a final bill that passed out of a House-Senate conference committee.
- AlertClarifying a previous decision, the D.C. Circuit Court found that a laboratory cannot and is not required to determine medical necessity, but is allowed to rely on the ordering physician’s determination that the laboratory tests are medically necessary.
- Blog PostThe Ohio House of Representatives approved a measure, House Bill 132, which legalizes daily fantasy sports (DFS), by a vote of 92 to 3. The week prior, on Nov.29, 2017, it passed the Senate, 25 to 4.
- Blog PostIn Missouri v. Shanklin, a St. Louis resident hoped to leverage a voter-approved constitutional amendment, known as the right to farm, in his favor to cultivate marijuana. But in an early December decision, the Missouri Supreme Court held that the right to farm does not include the right to farm marijuana.
- Blog PostCertain high-tax states are preparing for the worst as Congress debates eliminating deductions for state and local income, sales, and property taxes from federal liability as part of its tax code overhaul. New York is one such jurisdiction.
- News
- News
- Blog Post6 action items employers need to ensure that their holiday parties are harassment free.
- Blog PostAmazon's objection to the Department of Revenue's motion “vigorously disputes the department’s position” on third-party sales, as well as numerous other assertions contained in the motion. Ultimately, Amazon argues, “…the request for injunctive relief is a wild swing to compel unprecedented tax collection without justification or factual or legal basis.”
- Blog PostTwo federal courts have reached conclusions that are favorable to online travel companies. In the case Village of Bedford Park, et al. v. Expedia, Inc., et al., 13 Illinois municipalities claimed that Expedia, Priceline, Travelocity, and Orbitz, owe tax to them under their local hotel tax ordinances.
- Blog PostIn Texas, the 5th Circuit issued an opinion on Nov. 29, 2017, in the case City of San Antonio, Texas v. Hotels.com, L.P. et al., featuring a ruling in favor of yet another group of OTCs: Hotels.com LP, Hotwire, Expedia, Orbitz, and Travelocity.com.
- News
Fifteen attorneys at McDonald Hopkins have been recognized by Ohio Super Lawyers as among the top attorneys in Ohio. No more than five percent of the lawyers in the state are selected by Super Lawyers.
- AlertThe U.S. Department of Health and Human Services Office of Inspector General announced upcoming audits to determine whether Medicaid payments for services delivered through the use of telecommunication systems comply with Medicaid requirements
- News
- Blog PostA California district court recently approved a $208 million settlement, including approximately $45 million in legal fees, which partially resolved class-action antitrust claims against the NCAA and so-called Power Five conferences
- Podcast
- Blog Post
The basic idea behind the franchise relationship is that past success of a franchise concept presents a unique opportunity for an entrepreneur to lower start-up risk while at the same time hedge in favor of long-term business successes. In a properly considered and structured franchise relationship, a hard working relative novice can successfully acquire and successfully run a business.
- News
- Blog Post
- Blog PostA court in Washington has struck down a Seattle ordinance that would have imposed an income tax on “high-income residents.” The measure would have subjected joint filers with income over $500,000, and single filers with income over $250,000, to a 2.25 percent income tax.
- Blog PostThe New England State and Local Tax Forum held a one-day conference for tax professionals, in which they addressed significant developments in the state and local tax arena with an eye toward helping practitioners with compliance. One of the speakers, Kevin Sullivan, the Commissioner of the Connecticut Department of Revenue Services, remarked that he plans for Connecticut to establish internet taxing regulations that “mimic Massachusetts’ digital ‘cookie’ tax rule.”
- Blog PostSix factors used by various government agencies to determine whether a subcontractor is an independent contractor and not an employee.
- News
McDonald Hopkins has launched a bi-weekly podcast series that will feature in-depth conversations with attorneys on important and timely legal and business topics.
- NewsCarl Grassi discusses tax reform and small business tax breaks in an article fro Crain's Cleveland Business.
- Blog PostNew Jersey is joining a growing list of jurisdictions that are willing to consider incremental taxes on the very wealthy. A recent poll revealed that “[t]here is strong, bipartisan support for raising income taxes on the wealthiest 5 percent[,] and for restoring the estate tax for millionaires.”
- Blog PostThe South Carolina Department of Revenue has filed a motion for injunctive relief, asking the court to “require Amazon to collect taxes owed on all of its South Carolina retail sales (including sales of third-party owned items)-the same taxes owed by every retailer that makes retail sales in South Carolina.”
- Blog PostIn June 2016, Nestlé submitted a permit application to the Michigan Department of Environmental Quality seeking permission to increase the amount of water it withdraws from the state. But at least one Michigan lawmaker is not happy that Nestlé pays so little for the water that comes from state resources.
- News
- Podcast
- Blog Post
States have increasingly been enacting stricter laws to limit the use of restrictive covenants. One of the more recent entrants into this debate is the Illinois Freedom to Work Act went into effect on Jan. 1, 2017.
- News
- Blog PostA summary of the five key steps an employer must take when making an employment decision based on a background check.
- Blog Post
- Blog Post
