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Model Curriculum for Student Interactions with Peace Officers Proposed

The Ohio Department of Education (“ODE”) has drafted a model curriculum on proper student interactions with peace officers during traffic stops and other in-person encounters for grades 9-12 as required by R.C. 3301.0721(B). ODE is accepting public comments on the model curriculum through March 28, 2022 via survey, which can be found here. To read […]

Custom Business Software Services May Be Subject to Sales Tax

In the case of Cincinnati Fed. S & L. Co. v. McClain, 2022-Ohio-725, the Supreme Court of Ohio held that R.C. 5739.01(Y)(2)(e) does not categorically exempt purchases of professional services for designing custom business software from a sales tax. Here, the taxpayer argued that the purchase of computer-related services, which involved the use of custom […]

2022 Sunshine Laws Manual Released

The Ohio Attorney General has released the 2022 Sunshine Laws Manual, also known as the “Yellow Book,” which serves as a guide on the rights and responsibilities of public officials and citizens under Ohio’s Sunshine Laws — i.e., the Public Records and Open Meetings Acts. The Sunshine Laws give Ohio citizens a right to access […]