Ohio State and Local Tax Updates July 2019

Mahoning County qualifies for disaster tax relief

July 10, 2019

The IRS has announced that Mahoning County residents are eligible for federal disaster tax relief due to the severe storm and flooding that took place on May 27. Victims in affected counties may qualify for individual assistance, and have extra time to complete tax-related tasks such as filing returns and making payments.

Bridgeport, Ohio levies new tax

July 10, 2019

A new tax for Bridgeport, Ohio, will be levied soon. The OH Regional Income Tax Agency has announced that the Village of Bridgeport will impose a local income tax rate of 1% beginning August 1.

Ohio amends tangible personal property exemption for farming, agriculture, horticulture, or floriculture

July 10, 2019

The Ohio Department of Taxation has amended state law to clarify the exemption for tangible personal property used in farming, agriculture, horticulture, or floriculture. Those who provide services for others in these fields are deemed directly engaged in these activities and are eligible for the exemption. For example, a veterinarian providing services to a farmer’s livestock is engaged in farming and can purchase exempt from sales tax the items primarily used in treating the livestock. Another clarification: Building materials such as lumber, nails, glass, and similar items aren’t exempt unless they’re used to build livestock or horticultural structures.

A charitable use property tax exemption denied to Toledo

July 3, 2019

A charitable use property tax exemption is denied to the City of Toledo, Ohio. The OH Board of Tax Appeals (BTA) affirmed a tax commissioner ruling that denied the city’s request for an exemption for public property used for charitable purposes. The city had argued that the property, an airplane hangar, was leased to an experimental aircraft group to educate the public and its members about aviation and the science of flight. But the BTA noted that, to qualify for a charitable exemption, municipally owned property must be used only for the accommodation and support of the poor or be leased to the state or other political subdivision for public purposes.

Ohio legislation creates a new exemption from the state’s minimum wage and overtime laws.

July 3, 2019

Effective July 3, 2019, a qualifying employee doesn’t include an individual who operates a vehicle or vessel performing services for a motor carrier transporting property under certain circumstances for state minimum wage and overtime purposes. Motor carriers are typically companies that employ large semitruck and bus drivers. However, a motor carrier may elect to apply minimum wage and overtime provisions to an excluded individual. (House Bill 62)


© 2019

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