Ohio State Tax Blog

Ohio Use Tax Alert

OHIO USE TAX ALERT!!  Ohio Department of Taxation to Increase Focus on Consumer’s Use Tax.  Ohio businesses have tremendous exposure to Ohio use tax., especially those still lacking a use tax account. It’s time for a low-cost use tax check-up 
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Proposed settlement of Walmart sales tax class action calls for at least $3 Million to be reimbursed to customers.

Plaintiffs filed a class action complaint last May against Wal-Mart Stores Inc. in the U.S. District Court for the Northern District of Ohio alleging that Wal-mart “systematically shortchanges customers who return products to a store located in an area with
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Posted in News, Ohio State Tax Blog, Ohio Sales Tax, Ohio State Tax News

Are you sure you’re an Ohio non-resident? Bright-line residency effectively muted: Ohio Supreme Court rules taxpayers must satisfy the burdensome common-law domicile test for Ohio income tax even when residency affidavit filed.

The Ohio Supreme Court delivered a significant blow to individuals claiming nonresident status for Ohio personal income tax under the bright-line residency statute. Cunningham v. Testa, 2015-Ohio-2744. The Ohio statute provides that an individual is irrebuttably presumed to be a
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Posted in Ohio State Tax Blog, Ohio Sales Tax, Ohio Personal Income Tax, Ohio State Tax News

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’s biennium budget bill for FY 2016-2017 provides for expanded sales/use tax nexus and further income tax reductions. (Am. Sub. H.B. 64). Gov. Kasich made extensive use of his line-item veto ahead of the signing, striking 44 provisions from the
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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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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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Municipal Income Tax: Cleveland’s Method of Imposing “Jock Tax” Struck Down by Ohio Supreme Court

UPDATE (7/9/15): The Ohio Supreme Court denied the City of Cleveland’s motion for reconsideration. 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
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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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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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