Ohio State Tax Blog

Ohio State Tax News

Ohio State Bar Association Sales/Use Tax Subcommittee Report For January 17, 2013

January 18, 2013    •    < 1 min read

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 employment service. Although “permanent assignment” language or its equivalent is strongly suggested, arguably a taxpayer can prevail as long as the contract language is not inconsistent with permanent assignment, while performance is consistent with permanent assignment.

Also, the BTA recognized that penalty abatement can be pursued via a refund claim outside a Petition for Reassessment. See Smedley.

Share this:

CONNECT WITH Buckingham,

Our attorneys will provide a collaborative, thoughtful approach to your legal needs. We look forward to connecting with you.