Ohio State Tax Blog

Municipal Income Tax: Cleveland’s Method of Imposing “Jock Tax” Struck Down by Ohio Supreme Court

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”
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Retail Convenience Store Assessment Affirmed

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
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Responsible Party Developments: Paper Involvement Sufficient to Impose Personal Liability; Independent Contractor Not Enough

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
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Resale Exemption – Ohio BTA Denies Resale Exemption to Non-Licensed Dealer

The Ohio BTA affirmed assessing use tax on six cars that had been purchased out of state and brought into Ohio, but subsequently shipped out. In Dotzauer v. Testa, Case Nos. 2014-2030, 2014-2076 (2/27/2015), the taxpayers testified that they were
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Absence of “Magic Permanent Assignment Language” does not Preclude Leased Employee Exception

R.C. 5739.01(JJ)(3) provides an exception to otherwise taxable employment services for leased employees provided under a contract “that specifies that each employee covered under the contract is assigned to the purchaser on a permanent basis.” In A.M. Castle and Company
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Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard in Two Cases Despite Lack of Physical Presence

The Ohio BTA has released two nearly identical opinions upholding commercial activity tax (CAT) assessments on retailers lacking an Ohio physical presence. In Newegg Inc. v. Testa, Ohio BTA, No. 2012-234 (2/26/2015) and Crutchfield, Inc. v. Testa, Ohio BTA, No.
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Will Governor’s Kasich’s Proposed Budget Significantly Increase the Tax Burden on Ohio Businesses?

Governor Kasich’s tax policy since taking office has been clear – lowering the income tax burden, especially for small business owners, will increase Ohio’s attractiveness to businesses. So, it is not surprising that the 2016 – 2017 budget proposal includes
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Buckingham’s SALT Published in Crain’s Cleveland Business

This article was originally published in Crain’s Cleveland Business, available at: http://www.crainscleveland.com/article/20150322/SPONSORED_BUCKINGHAM/303209999/ohio-tax-incentives-savings-for-small-midsize-businesses-critical. Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities By STEVEN A. DIMENGO, RICHARD B. FRY III and CASEY J. DAVIS 4:30 am, March 22, 2015
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Nexus Around the Nation

With 2015 underway, here is a review of recent nexus developments around the nation. New Jersey – The New Jersey Division of Taxation issued a technical bulletin to expound the recent enactment of click-through nexus. J.S.A. 54:32B-2(i)(1) was amended to
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Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the January 22, 2015 Taxation Committee meeting. Of particular interest is the recent Back-to-School Sales
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