The Marketplace Fairness Coalition is trying to make 2014 the year when the U.S. Congress enacts legislation allowing states to require sales tax collection from remote sellers in the absence of a physical presence, reversing the 1992 U.S. Supreme Court decision in Quill Corp. v. North Dakota. On January 7, 2014, the Coalition’s hundreds ofRead More
Events & Webinars
In 2009, Ryan, LLC filed a Notice of Appeal with the Ohio Board of Tax Appeals (BTA) on behalf of its client, Owens Corning. The Ohio Supreme Court, adopting the proposed consent decree following an investigation by the Ohio State Bar Association, found that Ryan and its employee engaged in the unauthorized practice of lawRead More
In a previous post, we discussed the increased scrutiny quick service restaurants and others with large reported carry-out orders are facing for under collecting Ohio sales tax. These restaurants under audit must be extremely careful before allowing the Ohio Department of Taxation to conduct a test check or sample audit, as a taxpayer who enters intoRead More
The Ohio Supreme Court recently ruled in favor of the taxpayer in Crown Communications, Inc. v. Testa, 2013-Ohio-3126, who we represented. The Tax Commissioner failed to provide proper instructions to the taxpayer as to how to appeal a final assessment. Rather than appealing to the Board of Tax Appeals, which is the normal appeal procedureRead More
Although included in the version passed by the Ohio General Assembly, Governor Kasich vetoed click-through nexus provisions from Ohio’s Budget Bill signed Sunday night. Similar laws have been enacted in several other states presuming sales/use tax nexus to exist if a company enters into agreements with instate “affiliates” or representatives to refer sales, including viaRead More
With both the House and Senate controlled by Republicans, significant changes to Ohio’s tax landscape were certain to occur after Gov. Kasich unveiled his proposed budget for the upcoming biennium beginning July 1, 2013. After yesterday’s announcement that Republican legislatures have reached an agreement, the specifics of those changes are becoming more clear, reflecting aRead More
Steve and Rich will be participating in the inaugural Northeast Ohio State & Local Tax Conference on July 25, 2013 in Independence, Ohio. The Conference, presented by The University of Akron’s George W. Daverio School of Accountancy and The Ohio Society of CPAs, will be beneficial for a wide variety of professionals, including CPAs, taxRead More
Generally, a contractor’s purchase of tangible personal property to be incorporated into real property is taxable. However, a contractor’s material purchases are not taxable when incorporated into: Real property under a contract with, or that is accepted for ownership by, the United States (including its agencies) or the state of Ohio or a political subdivisionRead More
Generally, taxable receipts for the Ohio commercial activity tax are sourced to where tangible personal property is “ultimately received” or the benefit of services are received. R.C. 5751.033. However, evidenced by guidance published by the Ohio Tax Commissioner, these locations are not always clearly discernable. O.A.C. § 5703-29-17 (sourcing services). Information Release 2005-17 (revised AprilRead More
“Click-through nexus” laws generally attribute the presence of in-state representatives who refer sales to an out-of-state retailer, including via web links, in exchange for a commission for determining sales tax nexus. See e.g., New York Tax Law § 1101(b)(8)(vi). New York was the first state to enact such a “click-through nexus” or Amazon law. Predictably,Read More
