Events & Webinars

On September 23, 2014, we posted about the expansion of who qualifies as a “responsible party.” In that case, Wilson v. Testa, the Board of Tax Appeals found an “investment partner” was a responsible party. Recently, the Board of Tax Appeals again expounded upon its definition of “responsible party” in Gillan v. Testa, Ohio BTA,Read More

An extension until October 1, 2015 of a ban on taxing Internet access was included in the $1.1 trillion government funding bill passed by the House and the Senate. The Internet Tax Freedom Act (ITFA) is often misunderstood as prohibiting tax on sales made via the Internet, but it actually only prohibits tax being imposedRead More

The Ohio Senate passed House Bill (“H.B.”) 5, which would streamline Ohio’s municipal income tax system. H.B. 5 is greatly needed due to the over 600 different municipalities with varying tax rules, tax rates, and over 300 different tax forms. The House is now set to vote on the final version of the bill. Specifically,Read More

Following Black Friday, attention turns to the tremendous amount of online sales made during Cyber Monday / Cyber Week. With online sales continuing to increase as well as the looming deadline of the Internet Tax Freedom Act on December 11th, this time of year causes the Marketplace Fairness Act to become a major talking pointRead More

In Arcaro v. Testa, Ohio BTA Dkt. No. 2014-432 (10/22/2014), the Ohio BTA affirmed the Tax Commissioner’s determination that denied the objections to a use tax assessment based on the taxpayer’s untaxed purchase of a 2013 truck. The taxpayer argued the purchase was exempt from payment of use tax based on R.C. 5739.02(B)(32), which providesRead More

The Ohio Department of Taxation (“Department”) recently held a series of interested party meetings concerning sales tax compliance for Quick Service Restaurants (“QSRs”), which have received increased scrutiny from the Department recently, and issued a 154-page report intended to provide guidance by discussing the applicable sales tax statutes for predetermined and prearranged agreements for salesRead More

In Murali, Inc. v. Testa, Ohio BTA, Case No. 2014-1169 (10/22/2014), the Ohio Board of Tax Appeals affirmed the Tax Commissioner’s sales tax assessment imposed on a convenience store. The BTA found, “where no competent and probative evidence is developed and presented to this board by the appellant to demonstrate that the Tax Commissioner’s findingsRead More

Steve Dimengo and Richard Fry will be speaking at the National Business Institute’s (“NBI”) “Ohio Manufacturing Tax Planning and Accounting Conference” on November 12, 2014 in Cleveland, Ohio. This two-day practical course offers accountants and tax professionals useful solutions and tools for the complex multistate issues, changing tax law regulations, compliance pitfalls, and unique clientRead More

In Heartland Education Community, Inc. v. Testa, Case No. 2012-277 (Sept. 3, 2014), a case we recently handled, the Ohio BTA found that property serving as “a community-connecting place in downtown Orrville, where citizens can find out what is happening in the community, become more involved, and engage in lifelong learning” was exempt from realRead More