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
>> Read More

Posted in Ohio State Tax Blog

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
>> Read More

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
>> Read More

Posted in Ohio State Tax Blog

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.
>> Read More

Posted in Ohio State Tax Blog

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
>> Read More

Posted in Ohio State Tax Blog

Buckingham’s SALT Published in Crain’s Cleveland Business

This article was originally published in Crain’s Cleveland Business, available at: http://www.crainscleveland.com/article/20150322/SPONSORED_BUCKINGHAM/303209999/ohio-tax-incentives-savings-for-small-midsize-businesses-critical. Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities By STEVEN A. DIMENGO, RICHARD B. FRY III and CASEY J. DAVIS 4:30 am, March 22, 2015
>> Read More

Posted in 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
>> Read More

Posted in Ohio State Tax Blog

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
>> Read More

Posted in Ohio State Tax Blog

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
>> Read More

Posted in Ohio State Tax Blog

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.
>> Read More

Posted in Blog, Ohio State Tax Blog, Ohio State Tax News
1 2 3 4 5 6 7 8 9 10 11 12 13 14