On September 23, 2014, we posted about the expansion of who qualifies as a “responsible party.” In that case, Wilson v. Testa, the Board of Tax Appeals found an “investment partner” was a responsible party. Recently, the Board of Tax Appeals again expounded upon its definition of “responsible party” in Gillan v. Testa, Ohio BTA,Read More
Events & Webinars
OHIO USE TAX ALERT!! Ohio Department of Taxation to Increase Focus on Consumer’s Use Tax. Ohio businesses have tremendous exposure to Ohio use tax., especially those still lacking a use tax account. It’s time for a low-cost use tax check-up Our professionals are experienced in reducing or even eliminating use tax exposure. Click here toRead More
Plaintiffs filed a class action complaint last May against Wal-Mart Stores Inc. in the U.S. District Court for the Northern District of Ohio alleging that Wal-mart “systematically shortchanges customers who return products to a store located in an area with a lower sales tax than the store from which the product was originally purchased byRead More
The Ohio Supreme Court delivered a significant blow to individuals claiming nonresident status for Ohio personal income tax under the bright-line residency statute. Cunningham v. Testa, 2015-Ohio-2744. The Ohio statute provides that an individual is irrebuttably presumed to be a nonresident if the individual satisfies three requirements: (1) maintains an abode outside Ohio for theRead More
Ohio’s biennium budget bill for FY 2016-2017 provides for expanded sales/use tax nexus and further income tax reductions. (Am. Sub. H.B. 64). Gov. Kasich made extensive use of his line-item veto ahead of the signing, striking 44 provisions from the bill. Several vetoes removed targeted benefits the legislature included for large businesses or industries, suchRead More
Rich Fry will be speaking at the 2015 Akron Spring CPE Conference at the Hilton Akron/Fairlawn on June 12 at 9:00 a.m. Rich’s presentation is Multistate Tax: Navigating Nexus. The conference is brought to you by the Ohio Society of Certified Public Accountants (OSCPA) and will cover a variety of tax and related topics, includingRead More
In Comptroller of the Treasury of Maryland v. Wynne, a sharply divided, 5-4 decision, the U.S. Supreme Court held that Maryland’s personal income tax scheme, which prohibits resident individuals from offsetting county level income taxes by amounts paid to other jurisdictions, violates the federal dormant Commerce Clause. In Maryland, personal income tax on state residentsRead More
UPDATE (7/9/15): The Ohio Supreme Court denied the City of Cleveland’s motion for reconsideration. Historically, Cleveland has taxed compensation of visiting professional athletes under the “games-played” method based upon the ratio of games played in Cleveland to all games played that year. Unlike the “duty-days” method, used by most states and municipalities, the “games-played” methodRead More
In M&A Food Store, Inc. v. Testa, Dkt. No. 2013-4504 (01/27/2015), the Ohio Board of Tax Appeals affirmed the Tax Commissioner’s sales tax assessment against a retail convenience store. The taxpayer attempted to support its contention that the assessment was overstated by offering its 2010 corporate income tax return and an email from a DepartmentRead More
In Leishman v. Testa, Ohio BTA, Dkt. No. 2013-6262 (02/03/2015), the Ohio BTA affirmed the Tax Commissioner’s determination that even an “on paper” partner is a responsible party for unpaid sales tax. The taxpayer contended that the company was being managed by another individual who independently determined the sales tax due and reported that amountRead More
