Ohio Tax Department Proposes Sports Gaming Receipts Tax Regulation Defining Taxpayer

The Ohio Department of Taxation Aug. 1 proposed a sports gaming receipts tax regulation clarifying the definition of “taxpayer,” for excise tax purposes. The proposal includes measures to: 1) define the term “taxpayer” as a sports gaming proprietor subject to the sports gaming receipts tax; 2) specify that references in the Ohio Revised Code to a sports gaming proprietor apply to mobile management services and management service providers to the extent that they act on behalf of type A or type B sports gaming proprietors, respectively; 3) explain when a professional sports organization may appoint a designee operator and identify ...