Ohio State Tax Blog

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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Ohio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test

Qualifying as a nonresident for Ohio income tax purposes, which can significantly reduce tax owed on investment and business income, has gotten easier. Ohio residents are taxed on all their income, subject to a resident credit for income taxed by
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The ABCs of Ohio’s Back-to-School Sales Tax Holiday

Back-to-school shopping just got a little better for Ohio taxpayers due to the recent enactment of Senate Bill 243 which exempts the purchase of clothing and school supplies from Ohio sales / use tax for three days in August 2015.
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Posted in Blog, Ohio State Tax Blog, Ohio State Tax News

Welcomed Ohio Municipal Income Tax Reform To Be Implemented For 2016 Tax Year

Updating our previous post, Gov. Kasich signed H.B. 5, the Ohio Municipal Income Tax Reform Bill, into law on December 19, 2014. The Bill requires Ohio municipalities imposing an income tax to update their ordinances to comply with certain uniformity
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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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