Ohio Supreme Court Decision: Do You Need To File An Amended Return?

The Ohio Department of Taxation (DOT) has issued an Information Release [1] in response to the Ohio Supreme Court Decision in Ohio Grocers Association v. Levin, Slip Opinion No. 2009-Ohio-4872. [2] The Ohio DOT is advising taxpayers that they should have continued to file all applicable returns and make all applicable payments for the CAT while the litigation was ongoing. However, if a taxpayer has not been in full compliance with this requirement, a taxpayer should come forward to amend their returns in order to mitigate any possible penalties. If you have any questions about whether your company should come forward to amend their returns, please contact me at leveragesalt@earthlink.net [3].