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Ohio Taxability Determination: Key Analysis of CheckFree Services Refund Case (Case No. 2019-43)

  • CheckFree brought a refund case before the Board of Tax Appeals in Ohio regarding services offered
  • CheckFree offers debit authorization and disbursement authorization services
  • CheckFree made a refund application for over two million dollars based on sales and use tax paid
  • The Department of Taxation denied the refund application, which the Commissioner upheld
  • The Board rejected CheckFree’s request to consider the services as one and considered each service type separately
  • The Board found that many of the services provided by CheckFree are automated and constitute Automatic Data Processing
  • The Board vacated the final determination and remanded the appeal to the Commissioner to determine the true object of each service item and assess any refund due.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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