Ohio's top court to hear arguments on promotions tax dispute
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The Ohio Supreme Court plans to hear arguments in a dispute over promotions including bobbleheads and other items offered by the Cincinnati Reds to ticket buyers.
At issue is whether the Reds are exempt from paying tax on the purchase of the promotional items.
Attorneys for the Reds argue they don't have to pay tax because they resell the promotional items as part of the ticket package.
Ohio law exempts companies from paying tax on items they buy to resell.
The state tax commissioner says the promotional items should be taxed because the Reds bought the items as giveaways and they aren't selling them with the tickets.
The state Supreme Court has scheduled oral arguments for Wednesday morning.
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USCIS Issues Clarifying Guidance on NAFTA TN Status Eligibility for Economists
U.S. Citizenship and Immigration Services (USCIS) announced today that it is clarifying policy guidance (PDF, 71 KB) on the specific work activities its officers should consider when determining whether an individual qualifies for TN nonimmigrant status as an economist.
The North American Free Trade Agreement (NAFTA) TN nonimmigrant status allows qualified Canadian and Mexican citizens to temporarily enter the U.S. to engage in specific professional activities, including the occupation of economist. The agreement, however, does not define the term economist, resulting in inconsistent decisions on whether certain analysts and financial professionals qualify for TN status as economists.
TN nonimmigrant status is intended to allow a limited number of professionals and specialists to work temporarily in certain specifically identified occupations in the United States. This updated guidance provides USCIS officers with a specific definition of one such category – economists – allowing them to adjudicate applications in a way that complies with the intent of the agreement. This policy update clarifies that professional economists requesting TN status must engage primarily in activities consistent with the profession of an economist. Individuals who work primarily in other occupations related to the field of economics — such as financial analysts, marketing analysts, and market research analysts — are not eligible for classification as a TN economist.

 
 