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09/16/2026 Case Announcements

Merit decisions with opinions—Merit decisions without opinions—Motion and procedural rulings.

9/16/2026

2026-Ohio-3595

09/16/2026 Case Announcements #4

Motion and procedural rulings.

9/16/2026

2026-Ohio-3624

CheckFree Servs. Corp. v. Harris

2024-1569

Taxation—Sales-tax refunds—Automatic data processing—R.C. 5739.01(B)(3)(e)—Board of Tax Appeals’ decision regarding taxability of disbursement-authorization service lacks sufficient clarity—When a taxpayer seeks a tax refund that depends on the application of a statute, the Board of Tax Appeals must give careful attention to the meaning of that statutory language—The taxability of ancillary services should be independently evaluated under the true-object test—Board of Tax Appeals’ decision vacated in part and cause remanded.

Shanahan, J.

Slip Opinion No. 2026-Ohio-3555

9/16/2026

2026-Ohio-3555

09/16/2026 Case Announcements #3

Motion and procedural rulings.

9/16/2026

2026-Ohio-3623

09/16/2026 Case Announcements #2

Motion and procedural rulings.

9/16/2026

2026-Ohio-3620

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