Ohio State Tax Blog

Ohio Budget Bill for FY 2016-2017 Enacted: Significant expansion of sales/use tax nexus, including click-through nexus; further personal income tax reductions, including for small business owners.

Ohio Gov. John Kasich on Tuesday signed Ohio’s biennium budget bill for FY 2016-2017 (Am. Sub. H.B. 64). Gov. Kasich made extensive use of his line-item veto ahead of the signing, striking 44 provisions from the bill. Several vetoes removed
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Posted in Ohio State Tax Blog, Ohio Sales Tax, Ohio State Tax News

Rich Fry to speak at 2015 Akron CPE Conference

Rich Fry will be speaking at the 2015 Akron Spring CPE Conference at the Hilton Akron/Fairlawn on June 12 at 9:00 a.m.  Rich’s presentation is Multistate Tax: Navigating Nexus. The conference is brought to you by the Ohio Society of
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Posted in Blog, Ohio State Tax Blog

U.S. Supreme Court Sides With Taxpayer in Controversial Maryland Income Tax Case

In Comptroller of the Treasury of Maryland v. Wynne, a sharply divided, 5-4 decision, the U.S. Supreme Court held that Maryland’s personal income tax scheme, which prohibits resident individuals from offsetting county level income taxes by amounts paid to other
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Posted in 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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Posted in Ohio State Tax Blog

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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Posted in Ohio State Tax Blog

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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Posted in Ohio State Tax Blog

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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Posted in Ohio State Tax Blog
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