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Category: Case Updates

Court decisions from across the country have implications right here in Ohio. Here is a selection of recent cases, and why they matter.

Court Upholds Arbitration Award That Does Not “Depart from The Essence” of The Collective Bargaining Agreement

In the case of Cleveland Fire Fighters Assn., Local 93 v. Cleveland, 2022-Ohio-824, the Ohio Eighth District Court of Appeals reinstated an arbitration award finding that the employer’s disciplinary sanctions against an employee were not in violation of the collective bargaining agreement (“CBA”). Here, the arbitrator found that, although some of the disciplinary sanctions against […]

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 […]