Ohio
R&D tax credit case law for Ohio.
- Ohio Department of Taxation, Final Determination (September 9, 2020)2020 · Ohio commercial activity tax research credit — base period substantiation under R.C. 5751.51 · Case No. Final Determination, September 9, 2020
- Automated Packaging Systems, Inc., Final Determination2022 · Ohio commercial activity tax research credit — Ohio-situs and four-part qualified research substantiation under R.C. 5751.51 · Case No. Final Determination (2022)