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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

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

09/15/2026 Case Announcements

Merit decisions without opinions—Motion and procedural rulings—Appeals accepted for review—Appeals not accepted for review—Reconsideration of prior decisions.

9/15/2026

2026-Ohio-3554

Sheetz, Inc. v. Centerville

2025-0753

Civil law—Administrative appeals under R.C. Ch. 2506—Res judicata—Because a party is not permitted to bring claims for damages and declaratory relief in an R.C. Ch. 2506 administrative appeal, the doctrine of res judicata does not bar a party from pursuing those claims in a subsequent action—Certified question of state law answered in the negative.

Deters

Slip Opinion No. 2026-Ohio-3531

9/15/2026

2026-Ohio-3531

09/15/2026 Case Announcements #2

Merit decisions with opinions.

9/15/2026

2026-Ohio-3598

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