Ohio State Tax Blog

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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Status of Sales Tax Notification Laws for Non-Collecting Retailers

In July 2010, Direct Marketing Association (“DMA”) challenged the constitutionality of Colorado’s sales tax notification laws that require out-of-state retailers with no physical presence and no obligation to collect sales / use tax to notify Colorado customers of their use
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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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