Ohio State Tax Blog

BTA Expands Its Definition of “Responsible Party” In Two Recent Cases

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
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Spending Bill Extends Ban on Internet Tax, Again

An extension until October 1, 2015 of a ban on taxing Internet access was included in the $1.1 trillion government funding bill passed by the House and the Senate. The Internet Tax Freedom Act (ITFA) is often misunderstood as prohibiting
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Much-Needed Municipal Income Tax Reform Approved by Ohio Senate; House Set to Vote Next

The Ohio Senate passed House Bill (“H.B.”) 5, which would streamline Ohio’s municipal income tax system. H.B. 5 is greatly needed due to the over 600 different municipalities with varying tax rules, tax rates, and over 300 different tax forms.
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Amid Soaring Cyber Monday Sales, Marketplace Fairness Act Debate Heats Up

Following Black Friday, attention turns to the tremendous amount of online sales made during Cyber Monday / Cyber Week. With online sales continuing to increase as well as the looming deadline of the Internet Tax Freedom Act on December 11th,
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Transportation for Hire: Truck Exemption Disallowed Due to Lack of Evidence

In Arcaro v. Testa, Ohio BTA Dkt. No. 2014-432 (10/22/2014), the Ohio BTA affirmed the Tax Commissioner’s determination that denied the objections to a use tax assessment based on the taxpayer’s untaxed purchase of a 2013 truck. The taxpayer argued
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Quick Service Restaurants (QSR) Sales Tax Compliance Report: New Options to Consider During a Sales Tax Audit

The Ohio Department of Taxation (“Department”) recently held a series of interested party meetings concerning sales tax compliance for Quick Service Restaurants (“QSRs”), which have received increased scrutiny from the Department recently, and issued a 154-page report intended to provide
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Lack of Evidence: Ohio BTA Affirms Mark-Up Analysis For Convenience Store

In Murali, Inc. v. Testa, Ohio BTA, Case No. 2014-1169 (10/22/2014), the Ohio Board of Tax Appeals affirmed the Tax Commissioner’s sales tax assessment imposed on a convenience store. The BTA found, “where no competent and probative evidence is developed
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Ohio State Tax Blog’s Newest Contributor: Welcome Casey Davis

Buckingham is pleased to welcome Casey J. Davis as an Associate in our Akron office. Davis is a member of the Business Practice Group and will focus his practice on state and local tax matters, corporate transaction and other general
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Posted in Blog, Ohio State Tax Blog

Upcoming Speaking Event: Ohio Manufacturing Tax Planning and Accounting Conference

Steve Dimengo and Richard Fry will be speaking at the National Business Institute’s (“NBI”) “Ohio Manufacturing Tax Planning and Accounting Conference” on November 12, 2014 in Cleveland, Ohio. This two-day practical course offers accountants and tax professionals useful solutions and
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Community Connecting Place Exempt from Real Property Tax Despite Receiving Revenue for Use of Building

In Heartland Education Community, Inc. v. Testa, Case No. 2012-277 (Sept. 3, 2014), a case we recently handled, the Ohio BTA found that property serving as “a community-connecting place in downtown Orrville, where citizens can find out what is happening
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