Ohio use tax amnesty ends May 1, 2013. Amnesty is a great opportunity to minimize past liability for a consumer’s untaxed purchases avoiding penalty, and in some cases, interest, while commencing prospective compliance. More details for the program can be found here. To qualify, the company cannot have received a prior use tax assessment. AllRead More
Events & Webinars
Municipalities are given the power to tax by the Ohio Constitution – commonly referred to as the Home Rule. This power can be, and has been, limited by the Ohio General Assembly under Chapter 718 of the Ohio Revised Code. Additionally, municipalities often limit the income subject to taxation by its own ordinances, with aRead More
A recent Ohio Board of Tax Appeals (BTA) ruling found that a real property tax valuation complaint did not invoke the jurisdiction of the county Board of Revisions (BOR). The complaint was filed by the daughter of the property owner, who had been designated as her parents’ attorney-in-fact under an unlimited durable power of attorney.Read More
Maybe you should… Governor Kasich recently announced a policy change that Ohio will start automatically refunding CAT overpayments reflected in tax filings before the Tax Commissioner. Previously, the state would only issue refunds to taxpayers who filed for a refund within the four-year statute of limitations, even if the state was aware of the overpayment.Read More
Click here to view Steve’s January 17, 2013 report which was presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee. The Bay Mechanical Supreme Court decision provides a useful summary of the necessary evidence to support the one-year permanent assignment exemption from an otherwise taxable employmentRead More
Ohio Govenor John Kasich will unveil his proposed budget for FY 2014-15 next month. During the last budget, Gov. Kasich focused on closing a substantial deficit. This time around, he is expected to propose a significant reduction to Ohio’s personal income tax, among other things. It will be interesting to see how Gov. Kasich proposes toRead More
The Ohio Supreme Court in Beaver Excavating Co. v. Testa recently ruled that the allocations of receipts from Ohio’s commercial activity tax (CAT) derived from sales of motor vehicle fuel is unconstitutional. Pursuant to the Ohio Constitution, tax revenue derived from, or “related to,” motor-vehicle fuel sales must be used for improving, repairing or maintainingRead More
Depending on the nature of the project, contractors may claim an Ohio sales / use tax exemption on material purchases using several different exemption certificates. If installing a business fixture (i.e., permanent attachment to real property that primarily benefits the specific business operated on the premises), the contractor, acting as a retail vendor in thisRead More
The rules concerning which components of a construction project become real property upon installation and those that are business fixtures (remaining personal property) are often confusing. Even the Ohio Department of Taxation has taken an inconsistent approach at times – for example, arguing (albeit unsuccessfully) that golf bunkers and tee boxes were personal property inRead More
In Bay Mechanical & Elec. Corp v. Testa, the Ohio Supreme Court recently denied an Ohio sales tax exception based upon the taxpayer’s failure to provide sufficient evidence to support the permanent assignment of the personnel at issue. The Court integrated prior decisions in clarifying the required support for claiming the exception. As an exception or exemption toRead More
