Ohio Supreme Court Finds Federal Due Process Limitations Do Not Apply to Intrastate Taxation

During the COVID-19 pandemic, many states enacted legislation trying to minimize the negative impact that the pandemic was having on state and local government budgets. It is in the context of the unprecedented circumstances of the pandemic that the Ohio Supreme Court recently considered legislation enacted by the Ohio legislature in March 2020 that provided that, for a limited time, Ohio workers would be taxed by the municipality that was their principal place of work, rather than by the...
By: Blank Rome LLP

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