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 “brokers/agents,” and had no intent to “use” the vehicles in Ohio or to do businessRead More
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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 v. Testa, Ohio BTA Case No. 2013-5851 (March 9, 2015), the taxpayer received leased employeesRead More
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. 2012-926, 2012-3068, and 2013-2021 (2/26/2015), the retailers met the bright-line presence standard by having moreRead More
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 an over 20% reduction in the Ohio income tax rate and completely exempts income fromRead More
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 Exciting tax savings are immediately available to Ohio businesses and their owners without substantially changingRead More
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 create a rebuttable presumption that remote sellers are engaged in solicitation in New Jersey, andRead More
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 Tax holiday that was signed into law by Gov. Kasich. If you have any questionRead More
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 other states. Conversely, nonresidents are only taxed on their Ohio-sourced income. For a nonresident, pensionRead More
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. Ohio’s “sales tax holiday” will occur on August 7 – 9 and is expected toRead More
Updating our previous post, Gov. Kasich signed H.B. 5, the Ohio Municipal Income Tax Reform Bill, into law on December 19, 2014. The Bill requires Ohio municipalities imposing an income tax to update their ordinances to comply with certain uniformity provisions contained in Chapter 718 of the Ohio Revised Code for the 2016 tax year.Read More
