Ohio State Tax Blog

Sales Tax Refund

In Pierce Point Cinema 10, LLC v. Testa (March 13, 2014), BTA Case No. 2012-3603, the BTA granted a movie theater operator a refund of $194,265.79 in sales tax erroneously remitted to the state. The Tax Commissioner originally denied the
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No Resale Exemption for Tanning Equipment

A new taxation issue has arisen for tanning salon owners. In Tan Pro, Inc. v. Levin, following the BTA’s ruling that tanning beds, ultra-violet radiation, tanning lamps, privacy partitions, sanitation chemicals, and disposable wipes did not qualify for the resale
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Internet Tax Freedom Act Extended… Temporarily

The Internet Tax Freedom Act (ITFA) has been extended through December 11, 2014 following President Barack Obama signing H.J. Res. 124, the Continuing Appropriations Resolution, 2015 (Public Law 113-164) on September 19, 2014. ITFA, which bans federal, state, and local
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“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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