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Multistate Tax Alert (revised): Ohio Replaces Franchise Tax for Financial Institutions and Eliminates Dealer in Intangibles Tax


On December 17, 2012, an External Tax Alert was released summarizing then-pending Ohio legislation (H.B. 510) regarding a new Financial Institutions Tax (“FIT”). This new, revised alert is being issued to reflect the enactment of that legislation and to clarify that all Bank Holding Companies with nexus in Ohio are subject to the FIT other than Diversified Savings and Loan Holding Companies and Grandfathered Unitary Savings and Loan Holding Companies.

See attached alert for more details.

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