By: STEVEN A. DIMENGO, DAVID W. HILKERT, AND RICHARD B. FRY III Buckingham, Doolittle & Burroughs, LLP Akron, Ohio Messrs. Dimengo and Hilkert represented the taxpayer in the case that is the subject of this article. This article appears in and is reproduced with the permission of the Journal of Multistate Taxation and Incentives, Vol. 21,Read More
Events & Webinars
Construction contractors that discover a delinquent sales/use tax liability from failing to collect tax on taxable sales can typically minimize their liability by participating in a state voluntary disclosure program (or amnesty program). In Ohio, and in the majority of states, construction contractors are deemed to be consumers of their materials incorporated into the constructedRead More
Prior to the enactment of Am. Sub. H.B. 153 last year, the Ohio Department of Taxation (Department) had taken the controversial position that the full face value of a gift card distributed to customers without additional charge, as a part of a promotional program, was included in the “price” when redeemed subject to Ohio salesRead More
As originally proposed, the Ohio Department of Taxation’s administrative rule (O.A.C. § 5703-9-60) required taxpayers wishing to take advantage of the payment plan under the Ohio use tax amnesty program to make $1,000 minimum monthly payments and obtain two personal guarantors, or a surety bond, to secure the amount owed under the payment plan. However,Read More
Click here to view Steve’s January 20, 2012 report presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee.
Join Steve and Rich to hear their unique perspective on Ohio’s new use tax amnesty program. They are presenting a National Business Institute (NBI) LIVE teleconference on Tuesday, December 6, 2011 at 3:00 p.m. Eastern Standard Time (1.5 CLE). Click here for more information on the teleconference or to register.
Registration for InvestOhio, a 10% personal income tax credit for investments into Ohio small businesses, has begun. First, each investor and the small business must register for InvestOhio through the Ohio Business Gateway. Each registrant will receive an InvestOhio ID which it will need to apply for the credit. Then, starting the first weekRead More
Even in the day of teleconferences and electronic interaction, face-to-face communication with business contacts is inevitable. This in-person touch often requires employees to venture outside their home state, thereby earning a portion of their salary/wages in the state where they are present. For example, sending a sales rep to visit an out-of-state customer, or aRead More
Ohio’s sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75%. Are you taking advantage of the following broad exemptions? Leased employees provided for an indefinite period under the appropriately worded contract. Manufacturing exemption and its expansive rules with respect to the beginning and end ofRead More
Click here to view Steve’s report presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee. Of particular interest is the recent legislation (Am. Sub. H.B. 153) providing for, among other things, Ohio’s consumer use tax amnesty program. Additionally, the Report discusses recent BTA decisions that narrowly construe theRead More
