Ohio enacts significant sales, commercial activity, and personal income tax changes

On June 30, 2013, Ohio enacted significant changes to Ohio taxes. Sales tax changes include an increased rate; taxation of digital products; and exemptions for certain cable, video, audio, and broadcast services. Commercial activity tax changes include an increase in the minimum tax. Personal income tax changes include across-the-board rate reductions, a 50% deduction for small business investor income, and an election for certain pass-through entity investors.

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