Richard B. Fry III

Taxation Practice Group Leader

  • Areas of Practice

    • Taxation
    • Business
    • Real Estate & Construction

I am a business tax attorney who provides clients with trusted advice concerning significant transactions, tax planning, and difficult challenges encountered in their daily operations. My practice is focused on state and local tax compliance and controversies, including Ohio and multistate sales/use tax, commercial activity tax, and personal income tax issues. Additionally, I represent client in negotiating and drafting agreements for commercial and real estate transactions, and in federal income tax controversies with the Internal Revenue Service.


Because of my tax background, I often advise clients on the business and tax implications related to their corporate structure and significant transactions. I take pride in understanding my clients’ business needs and objectives so I can help them achieve their goals in the most beneficial, yet practical, manner.


Also, as the Former Chair of the Ohio State Bar Association Taxation Committee, I have been asked to present my opinion concerning tax laws and policy to Ohio legislatures on behalf of the Bar Association. These opportunities have given me invaluable insight into the legislative process and the practical considerations that mold tax policy.


  • Experience
      • Joined the firm as an associate in 2008; was elected partner in 2015
      • Serves as department head of the Taxation Section of the Business Practice Group (2019)
      • Member of Buckingham's Business and Real Estate & Construction Practice Groups
      • Experience includes, representing clients on a wide variety of federal and state tax matters, real estate and other significant transactions, and business structure/organizations, with a focus on Ohio and multistate planning and controversies
      Reported Cases
  • Education & Admissions
      • The University of Akron School of Law, Akron, Ohio (J.D., summa cum laude, 2008)
        • Assistant Editor and Associate Editor: Akron Law Review
      • The University of Akron, Akron, Ohio (Master of Taxation, 2008)
      • Kent State University, Kent, Ohio (B.B.A. Finance, cum laude, 2003)
    • Admissions
      • Ohio Bar
      • U.S. District Court, Northern District of Ohio
      • U.S. Tax Court
  • Awards & Honors
      • Recipient: Judge Harold and Jeanette White Scholarship (2006-2007)
      • Recipient: Ohio State Bar Association, Labor and Employment Law Student Achievement Award
      • Selected for inclusion in Ohio’s Super Lawyers® – Rising Stars™ (2017-2020), as voted by his peers
  • Professional & Civic Involvement
      • Member: Akron Tax Club
      • Member, Board of Directors: Boys & Girls Club of the Western Reserve
      • Member: Boys & Girls Club of the Western Reserve, Aspire! Committee
    • Associations
      • Member: Ohio State Bar Association
        • Co-Chair: Sales & Use Tax Subcommittee of Taxation Committee
        • Former Chair: Taxation Committee
      • Member: Akron Bar Association
      • Member: American Bar Association
        • State and Local Tax Committee
  • Presentations & Publications
    • <strong>Presentations:</strong> <ul> <li>"News from the Front: Substantial Nexus Wars, States are in Attack Mode," Ohio Society of Certified Public Accountants <ul> <li>Columbus Spring CPE (2017)</li> <li>Youngstown CPE Day (2017)</li> <li>Cleveland Spring CPE (2017)</li> </ul> </li> <li>"Nexus Wars: States Take Aim at <em>Quill</em> Physical Presence Standard," Ohio Society of Certified Public Accountants, Akron CPE Day (2017)</li> <li>"Don't' be Surprised by What the CAT Drags in: Commercial Activity Tax Update" Ohio Society of Certified Public Accountants <ul> <li>Dayton Accounting Show (2016)</li> <li>Cleveland Accounting Show (2016)</li> <li>Ohio SALT Conference (2016)</li> </ul> </li> <li>"Tech and Taxes: How Ohio Taxes are Imposed on E-Commerce, Software and Related Services," Ohio SALT Conference (2016)</li> <li>"InvestOhio Credit and Commercial Activity Tax," Shaker LaunchHouse Lunch + Learn (2016)</li> <li>"Commercial Activity Tax Update," NEO Ohio SALT Conference (2015)</li> <li>"Ohio Income Tax: Snowbirds Clipped by Ohio Supreme Court," Breakfast with Buckingham (2015)</li> <li>"Multistate Tax: Navigating Nexus," Akron CPE Day (2015)</li> <li>“Nexus: Where Are We Today and Where Are the States Heading?” NEO SALT Conference (2014)</li> <li>“Ohio CAT Sourcing and Consolidations/Combinations,” NEO SALT Conference (2014)</li> <li>“Drop Shipment Compliance,” National Business Institute’s Ohio Manufacturing Tax Planning and Accounting Conference (2014)</li> <li>“Organization: Name, Term, Purpose, Determining Tax Classification and Other Initial Considerations,” National Business Institute’s Ohio Manufacturing Tax Planning and Accounting Conference (2014)</li> <li>“Ohio Tax Update,” Cleveland Accounting Show (2014)</li> <li>“Ohio State Tax Issues with Oil and Gas Operations,” Buckingham, Doolittle &amp; Burroughs’s Annual Real Estate &amp;Construction Law Seminar (2013)</li> <li>“Navigating Varying State Policies on Registrations and Exemptions,” Strafford Drop Shipments and Sales Tax Teleconference (2013)</li> <li>“Growing Your Business with the Support of Tax Incentives &amp; Economic Development Tools,” Northeast Ohio State &amp; Local Tax Conference (2013)</li> <li>“Multistate Tax Concerns for the E-Business,” Akron Bar Association (2011)</li> <li>“Ohio Use Tax Liability, Reporting, Compliance and Enforcement Issues,” LexisNexis Tax Law Community Podcast</li> <li>“Minimizing Your State Tax Obligations,” Breakfast with Buckingham (2011)</li> <li>“Emerging Trends and Legal Updates,” National Business Institute Entity Selection: Beyond the Basics (2011)</li> <li>“Drafting Operating Agreements,” National Business Institute Entity Selection: Beyond the Basics (2011)</li> <li>“Forming and Funding an LLC: Procedures, Requirements and Practical Tips,” National Business Institute LLC Workshop: Choose, Draft and Maintain (2012)</li> </ul> <strong>Publications:</strong> <ul> <li>Co-author of <a href="">Ohio State Tax Blog</a></li> <li>Co-author "<a href="">Sales and Use Tax for Remote Sellers: Ohio</a>," <em>Practical Law</em> (2019)</li> <li>Co-author "<a href="">Ohio Tax Changes on the Horizon, Sales Tax to Become Even More Significant</a>," <em>Crain's Cleveland Business</em> (2017)</li> <li>"<a href="" target="_blank" rel="noopener">Increased Focus on Ohio Use Tax: Is Your Business and Easy Target for the Ohio Department of Taxation?</a>" <em>Crain's Akron Business</em> (2015)</li> <li>Quoted in "<a href="" target="_blank" rel="noopener">Tax Implications of Gov. Kasich's New Budget Discussed</a>," <em>Akron Legal News</em> (2015)</li> <li>Quoted in "<a href="" target="_blank" rel="noopener">Cleveland Asks Ohio Supreme Court to Reconsider Jock Tax Ruling</a>," <em>Akron Legal News</em> (2015)</li> <li>“<a href="" target="_blank" rel="noopener">Ohio tax incentives, savings for small, midsize businesses: Critical planning opportunities</a>,” <em>Crain’s Cleveland Business</em> (2015)</li> <li>“Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax,” <em>a la carte Magazine</em> (2013)</li> <li>“Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases,” <em>a la carte Magazine</em> (2013)</li> <li>“Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth,” <em>Journal of Multistate Taxation and Incentives</em> (2012)</li> <li>“Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals,” <em>Journal of Multistate Taxation and Incentives</em> (2012)</li> <li>Assistant Editor and Associate Editor:<em> Akron Law Review</em></li> </ul>