Ohio State Tax Blog

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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Ohio Personal Income Tax Bright-Line Residency Test Satisfied for Husband But Not Wife (Even Though She Met the Ohio Contact Period Test)

The Ohio Board of Tax Appeals (“BTA”) has provided quite an informative decision addressing residency stressing the importance of filing the required affidavit (Form IT DA) if claiming to be a non-resident under the bright-line test set forth in R.C.
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Real Property Tax: Ohio Supreme Court Rejects Recency Presumption For Sale Occurring 29 Months Prior To The Tax Lien Date

Former R.C. 5713.03 required a county auditor to consider a recent arm’s-length sale in determining a property’s true value for real property tax purposes. “The best evidence of the true value in money of real property is an actual, recent
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Steve Dimengo Interviewed on WAKR Radio

Click below to hear Steve’s appearance on WAKR Radio on April 15, 2014.

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Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard despite Lack of Physical Presence

The Ohio Board of Tax Appeals (BTA) found L.L. Bean, Inc. to be subject to Ohio commercial activity tax (CAT) because it had greater than $500,000 of Ohio gross receipts from catalog and Internet sales, even though it lacked an
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Supplemental Executive Retirement Plan (“SERP”) Was A Pension Exempt From City Income Tax

The Tenth District Court of Appeals affirmed the Ohio Board of Tax Appeals (“BTA”) determination that a SERP provided a pension benefit even though it was part of a nonqualified deferred compensation plan. See McDonald v. City of Shaker Heights
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Ohio Personal Income Tax: Nonresident Nexus Safe Harbor for Mobile Workforce Updated

The Ohio Department of Taxation recently expanded the personal income tax safe harbor for nonresidents temporarily working in Ohio. Information Release PIT 2001-01, Personal Income Tax Nexus Standards, at Sections IV.O and IV.P (Rev. Jan. 10, 2014). Now, a nonresident
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