Ohio State Tax Blog

“Investment Partner” Liable for Unpaid Sales Tax

The Ohio BTA affirmed the Tax Commissioner’s determination in Wilson v. Testa, Ohio BTA, Dkt. No. 2013-1349, 09/19/2014, that taxpayer was properly assessed for unpaid sales and use tax as a responsible party for M&S Auto Group, LLC. Taxpayer argued
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Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Tax Bar Association Sales/Use Tax Subcommittee, here is a link to the report Steve and Rich submitted at the September 11, 2014 Taxation Committee meeting. Of particular interest are the Board’s decisions in Tan Pro,
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MTC Adopts Market-Based Sourcing

The Multistate Tax Commission (MTC) recently amended Article VI (UDIPTA) of the Multistate Tax Compact as follows: Adopt market-based sourcing for service and intangible revenue, moving away from traditional cost-of-performance; Expand the definition of “business income” to encompass all income
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Ohio Provides Guidance to Restaurants on Sales Tax Collection

After increasing audits of restaurants, and especially quick-service restaurants (QSRs), the Department of Taxation has provided guidance concerning sales tax collection for food consumed on premises. Info. Release ST 2012-01 (Revised Aug. 2014). Significantly, the Department has now clarified that
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ABA Blawg 100 Nominations!

Do you like our blog? The American Bar Association’s ABA Journal is now accepting nominations for the 8th Annual Blawg 100 to identify the best 100 legal blogs, or “Blawgs”. We at the Ohio State Tax Blog are asking for
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Ohio Tax Commissioner To Begin Notifying Taxpayers Of Credit Account Balance

Thanks to recently passed Am. Sub. S.B. 263, the Ohio Tax Commissioner has one more duty – to notify taxpayers who have overpaid a tax or fee. Pursuant to R.C. 5703.77, taxpayers with a “credit account balance” will now receive
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Ohio Mid-Biennium Budget Bill Passed

Gov. Kasich signed legislation (H.B. 483) this week which made several changes to Ohio taxes. While not as ambitious as initially proposed, this legislation continues to reduce the tax burden on Ohio residents and business owners. The most noteworthy portions
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Ohio Personal Income Tax Bright-Line Residency Test Satisfied for Husband But Not Wife (Even Though She Met the Ohio Contact Period Test)

The Ohio Board of Tax Appeals (“BTA”) has provided quite an informative decision addressing residency stressing the importance of filing the required affidavit (Form IT DA) if claiming to be a non-resident under the bright-line test set forth in R.C.
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Real Property Tax: Ohio Supreme Court Rejects Recency Presumption For Sale Occurring 29 Months Prior To The Tax Lien Date

Former R.C. 5713.03 required a county auditor to consider a recent arm’s-length sale in determining a property’s true value for real property tax purposes. “The best evidence of the true value in money of real property is an actual, recent
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Steve Dimengo Interviewed on WAKR Radio

Click below to hear Steve’s appearance on WAKR Radio on April 15, 2014.

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