In April of 2022, Governor Mike DeWine signed Senate Bill (SB) 47. That legislation formally adopts, as Ohio law, certain Portal-to-Portal Act (“Portal Act”) amendments to the federal Fair Labor Standards Act (“FLSA”) which exempt employers from paying overtime under certain circumstances. Although, historically, federal courts have applied the Portal Act to Ohio state law claims for overtime pay, SB 47 now formally codifies the Portal Act’s exclusion of certain activities from the definition of compensable […]

On November 17, 2016, the Ohio Supreme Court handed down a decision which held, in effect, that Ohio’s Commercial Activity Tax (“CAT”) may be charged on the gross receipts of an out-of-state business’ Internet sale of goods to Ohio customers if those receipts exceed $500,000.In Crutchfield Corp. v. Testa, Slip Opinion No. 2016-Ohio-7760, the Ohio Supreme Court was presented with these facts: Crutchfield Corp. sold merchandise to Ohio consumers via the Internet and paid no CAT on its gross receipts […]