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Upcoming Events

November 8, 2018 : Steven A. Dimengo Ohio Society of CPAs Cleveland Accounting Show “Why You Need a Magic Wand”

November 13, 2018 : Steven A. Dimengo Tax Executives Institute Meeting “Wayfair presentation and succeeding in a tax practice”

Adapting to a post-Wayfair world | What your business must do to comply with its multistate tax obligations

November 6, 2018

  It has been over four months since the landmark decision in South Dakota v. Wayfair was handed down. Twenty states are now enforcing some type of economic nexus threshold for sales tax collection, most of which mirror the South Dakota statute upheld in Wayfair. The following are critical issues business owners and managers need… Read More

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Ohio Sales / Use Tax- Ohio Supreme Court Recognizes Expansive Scope of Manufacturing Exemption

July 20, 2018

The Ohio Supreme Court recently reversed an Ohio Board of Tax Appeals decision addressing when the manufacturing process begins in Lafarge N. Am., Inc. v. Testa. Lafarge used bull-dozers, loaders, and dump trucks to break up and transport slag from a slag mountain. The bull-dozers ripped slag from the slag mountain and then crushed it… Read More

Ohio Tax Legislative Update – Taxpayers’ direct right of appeal reinstated, bright-line residency amended, and oil & gas exemption clarified

July 17, 2018

Direct Right of Appeal to Ohio Supreme Court reinstated   Governor Kasich signed Sub. H.B. 292 on June 14, 2018 reinstating the right of Ohio taxpayers to appeal many decisions of the Ohio Board of Tax Appeals (“BTA”) directly to the Ohio Supreme Court. This is a victory for Ohio taxpayers as it will reduce… Read More

Substantial Nexus Post-Wayfair: How did we get here and where do we go?

June 29, 2018

On June 21, 2018, the United States Supreme Court overruled the “physical presence” bright-line rule for substantial nexus in its landmark decision South Dakota v. Wayfair. Its decision overruled 50 year-old precedent. The Court dug into the constitutional limitations on the states’ authority to impose sales tax collection on out-of-state retailers, as well as the… Read More

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Quill Killed!

June 21, 2018

U.S. Supreme Court overrules previous decisions requiring physical presence for sales tax collection. Unless Congress acts, significant changes and burdens requiring remote sellers to collect state sales taxes are here to stay. E-commerce retailers have exploited Quill as a competitive advantage to realize extraordinary growth over the past 25 years. In fact, the Court quoted… Read More

Ohio Commercial Activity Tax Sourcing – Board of Tax Appeals upholds two CAT assessments on receipts with tenuous connections with Ohio

May 31, 2018

The Ohio Board of Tax Appeals recently decided two cases that affect Ohio’s Commercial Activity Tax (CAT): SMK Industries v. Testa and Defender Security v. Testa. Both decisions reviewed the CAT’s rules for situsing sales. SMK Industries reiterated Ohio’s “ultimate destination” rule for sourcing sales of tangible personal property under R.C. 5751.033(E), while Defender Security… Read More

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