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November 14, 2023 Marie Brilmyer

2023 Private Company Conference Brings Awareness on Key Topics

This year our fall CPE conference took on a slightly different shape. We of course had technical-focused educational sessions on topics geared toward private companies, but we also had the opportunity to join our investment industry colleagues and clients for extended networking and some...

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September 25, 2023 Scott Zielaskiewicz

Ohio Commercial Activity Tax (CAT) Update — Filing Reductions Ahead

** This blog was last updated 12/18/23 ** The latest biennial budget bill made significant changes to the Ohio Commercial Activity Tax (CAT) that left many business taxpayers and practitioners in the state waiting for more clarity. On Monday, August 21, 2023, the Ohio Department of Taxation...

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August 18, 2023 Nick Longo, Mike Fink

Georgia Latest State to Tax Digital Goods

With more and more people consuming content digitally, Georgia is now one of the many states taking advantage of taxable revenue opportunities in this space. Georgia Senate Bill 56, signed on May 2, 2023, requires digital products, goods, services and codes downloaded in Georgia to be subject to...

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August 11, 2023 Nick Longo, Mike Fink, Scott Zielaskiewicz

Sales & Use Tax: 4 Areas to Help Protect Your Business

We launched Cohen & Co’s 2023 Summer CPE Webinar Series with a discussion on sales and use tax, an area that is top of mind for many of our clients these days. It’s at the forefront of conversations as states increasingly turn to sales tax as a more significant revenue source...

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July 20, 2023 Marissa Holman, Karen Raghanti

Ohio’s Biennial Budget Bill for Fiscal Years 2024-2025

Governor Mike DeWine signed Amended Substitute House Bill 33 (HB 33) into law earlier this month. The bill includes numerous pro-taxpayer changes, detailed below, for both Ohio businesses and their owners. Operating appropriations of the bill took effect July 4, 2023, while remaining provisions...

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June 19, 2023 Nick Longo, Mike Fink

4 Things to Know About Maryland’s New Digital Ad Tax

On May 9, 2023, the Maryland Supreme Court reversed a circuit court’s October 2022 decision on the Maryland Digital Advertising Services Tax — reinstating it, for the time being, for businesses selling online ads. So, what does this mean for taxpayers?  Below we take a brief...

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April 20, 2023 Nick Longo, Mike Fink

Ohio Allows Retailers to Deduct Sales Tax on Bad Debts from Private Label Credit Cards

On December 27, 2022, Ohio Governor Mike DeWine signed HB 223 into law, expanding the ability of vendors to deduct sales tax for bad debts. The bill impacts businesses, such as retail stores, that offer store-branded credit cards and applies to debt charged off as uncollectible on or after July 1...

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February 07, 2023 Hannah Prengler, Scott Zielaskiewicz

Your Tax Playbook as Legal Sports Betting Kicks Off in Ohio

Considering the Super Bowl is in less than a week, and the NCAA March Madness Tournament is right around the corner, it’s a fitting time to highlight a few important tax items to keep in mind if you’re engaged in sports betting in Ohio.  For individuals placing bets, it’s...

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February 01, 2023 Karen Raghanti

New Jersey Eliminates Separate S Corporation Election; Businesses Must Reevaluate Options 

With the enactment of A.B. 4295 on December 22, 2022, New Jersey became the latest state to amend their tax laws to automatically conform to the federal S corporation election.  Historically, most states have recognized the federal S corporation election. New Jersey, however, has required a...

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December 09, 2022 Adam Fink

8 Areas of Focus for Business Year-End Tax Planning

The business and economic climate in which we operate has seen a vast dichotomy of challenges and opportunities over the past year. Rising inflation, accompanied by rising prices to maintain margins; an influx of capital in the private marketplace and consistent M&A activity mark a few of the...

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