Appellate Brief Filed with the Ohio Supreme Court Questioning the Unconstitutional Taxation of Remote Workers

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January 14, 2022

Jay Carson, on behalf of client The Buckeye Institute, filed a jurisdictional appellate brief with the Ohio Supreme Court raising substantial constitutional questions related to the taxation of remote workers.

In 2020, The Buckeye Institute filed suit against the City of Columbus challenging the constitutionality of taxation by local municipalities of non-residents.  The Court ruled in favor of the City of Columbus, and subsequently The Buckeye Institute appealed with the Tenth District Court of Appeals Court who affirmed the lower court’s decision.  Now the matter is before the Ohio Supreme Court.

The brief urges the Court to review the Tenth District’s decision based on the fundamental requirement of Due Process for municipal taxation and the issue of public interest.  “The Tenth District’s decision presents a substantial departure from established jurisprudence and goes so far as to indicate that the mere presence of an employer within a city’s limits may be enough of a fiscal connection for that city to tax its employees, regardless of where they work. No Ohio court has ever adopted this rule, and its 8 implications in a world where remote work is likely to become more common raise significant constitutional as well as public policy questions.”

In addition to the brief, Mr. Carson spoke with Brian Thomas of 55KRC and Matt Wright of Fox8 News.

January 14, 2022

Jay Carson, on behalf of client The Buckeye Institute, filed a jurisdictional appellate brief with the Ohio Supreme Court raising substantial constitutional questions related to the taxation of remote workers.

In 2020, The Buckeye Institute filed suit against the City of Columbus challenging the constitutionality of taxation by local municipalities of non-residents.  The Court ruled in favor of the City of Columbus, and subsequently The Buckeye Institute appealed with the Tenth District Court of Appeals Court who affirmed the lower court’s decision.  Now the matter is before the Ohio Supreme Court.

The brief urges the Court to review the Tenth District’s decision based on the fundamental requirement of Due Process for municipal taxation and the issue of public interest.  “The Tenth District’s decision presents a substantial departure from established jurisprudence and goes so far as to indicate that the mere presence of an employer within a city’s limits may be enough of a fiscal connection for that city to tax its employees, regardless of where they work. No Ohio court has ever adopted this rule, and its 8 implications in a world where remote work is likely to become more common raise significant constitutional as well as public policy questions.”

In addition to the brief, Mr. Carson spoke with Brian Thomas of 55KRC and Matt Wright of Fox8 News.

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