Resources

Client Alerts, News Articles, Blog Posts, & Multimedia

Everything you need to know about BMD and the industry.

State of Ohio & Cities Extend Tax Filing Deadline

Client Alert
March 30, 2020

On March 27, Governor DeWine signed a bill passed by the legislature to provide tax relief to Ohio taxpayers. 

Filing Relief

The law provides that taxpayers will have until July 15, 2020 (as opposed to April 15), to file and pay both any balance due on their 2019 income and school district taxes as well as the first and second estimated payments (April 15 and June 15) that is due. This extension is automatic and neither penalties nor interest will be assessed on these amounts.  However, if you are a net profits filer for city tax purposes and your federal return was filed by March 16, 2020, the extension IS NOT automatic, and you must file an extension to receive additional time. Because city tax filing deadlines are tied to the State filing deadline, cities should not have to take any further action. Many cities in Ohio have already posted the extended filing date on their websites. 

Withholding Changes for City Income Taxes

Also, part of the law is a change in the way employers calculate city income tax withholding. Employers are normally required to withhold city income taxes from wages for any municipality in which an employee spent 20 or more days working during a calendar year. This change provides that employees who are working from “a temporary location” (most notably their home) shall be treated as if they are working at their normal principal place of work. Thus, employers are able to withhold city taxes as if the employee were actually working in their normal location(s).

Commercial Activity Tax

Finally, the Tax Commissioner has been granted the authority to extend the due date for the filing of the Commercial Activity Tax (CAT) due on May 11, 2020. At the time of this release, no new extended date has been announced.

What It Is Not

There is no extension to file and/or pay sales tax. Of course, businesses that are closed due to any of the Orders issued by the State would, except for the month of March, only have a filing requirement as they would have made no taxable sales.

Other States

Some other states have released guidance as to relief that they are granting taxpayers. The most up-to-date information for this is available on the American Institute of Certified Public Accountants website.

For more information or questions, please contact Priscilla A. Grant, BMD Business, Corporate and Tax Member at pag@bmdllc.com or 330.253.5934.

State of OhioExtended Tax Filing DeadlinePriscilla Grant
Client Alert

RNs and APRNs Take Note: Ohio Board of Nursing Mandates a New CE Reporting Period

April 29, 2026Ohio’s Board of Nursing has updated the continuing education reporting period for RNs and APRNs. Beginning March 26, 2026, CE credits must be completed between July 1 and June 30 of odd-numbered years, replacing the previous November to October timeframe.Client Alert

Ohio Med Spas: Peptide Do's and Do Not's

April 29, 2026Recent guidance from the Ohio Board of Pharmacy outlines key compliance requirements for med spas using peptides. While some peptide drugs are FDA approved, others are not or cannot be compounded. Med spa operators should ensure they source medications from licensed suppliers, avoid non-approved or “research use only” products, and follow all compounding and storage regulations to maintain compliance and avoid enforcement actions.Client Alert

Substance Use Disorder Providers: 42 CFR Part 2 Now Enforceable

April 15, 2026Updates to 42 CFR Part 2 are now enforceable, bringing significant changes to how substance use disorder (SUD) records are handled. The Final Rule aligns Part 2 more closely with HIPAA, introduces updated penalties, allows a single patient consent for treatment, payment, and operations, and adds new requirements for Notices of Privacy Practices. It also creates a formal definition of SUD counseling notes and imposes strict consent requirements for their use and disclosure. Providers should review and update policies to ensure compliance.Client Alert

AAA Introduces AI-Assisted Arbitrator for Certain Disputes

April 7, 2026The American Arbitration Association has introduced an AI-assisted arbitration platform designed to streamline certain document-based disputes. While a human arbitrator still makes the final decision, the technology can improve efficiency, reduce costs, and accelerate case resolution. Companies should weigh these benefits against considerations such as transparency, risk, and contractual requirements before adopting AI-assisted arbitration.Client Alert

Quiet Hours Texts and TCPA Claims: Consent Remains King as Courts Divide on Text Messages

March 31, 2026Businesses face increasing TCPA lawsuits over off-hours marketing texts, but recent court decisions highlight strong defenses. Clear consumer consent and updated terms and conditions can defeat many claims, while a growing number of courts are finding that text messages are not “telephone calls” under the statute. Proactive compliance measures, including clickwrap agreements and forum-selection clauses, are critical to reducing risk.
Older posts