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September 25, 2018 : Ohio Society of CPAs Cleveland Accounting Show Steven A. Dimengo: “Why You Need a Magic Wand”

October 17, 2018 : Ohio Society of CPAs Cleveland Accounting Show Steven A. Dimengo: “Why You Need a Magic Wand”

Taxation without Representation: U.S. Supreme Court Hears Oral Arguments in South Dakota v. Wayfair

April 20, 2018

This is a follow-up to our recent post regarding the pending Supreme Court case South Dakota v. Wayfair and the future of requisite sales tax “substantial” nexus for remote sellers. On Tuesday, the Supreme Court heard oral arguments which seemed to contradict the narrative that the Supreme Court is set to overturn the longstanding physical… Read More

Ohio Tax Legislative Update

April 16, 2018

On March 30, 2018, Ohio passed two bills affecting Ohio Taxpayers. SB22 updates Ohio’s conformity to the Internal Revenue Code and incorporates important changes from the federal Tax Cuts and Jobs Act (TCJA) and the Bipartisan Budget Act of 2018. HB24 allows taxpayers to deduct certain medical expenses, which was previously disallowed. Individual Income Tax… Read More

Are you a multi-state retailer?

April 8, 2018

Welcome to TaxTalk–a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Discover developments in sales tax collection as states look to increase revenue by targeting online retailers. Watch this video to find out changes may be on the horizon… Read More

Future of Sales Tax Nexus Unclear as South Dakota v. Wayfair Awaits Supreme Court Decision

March 15, 2018

In 1992, the Supreme Court held in Quill Corp. v. North Dakota that a state cannot require an out-of-state retailer (remote seller) to collect sales or use tax unless the retailer has an in-state physical presence. However, this decision was decided before the rapid rise in e-commerce which now accounts for hundreds of billions of… Read More

Municipal Income Tax – Ohio Court denies challenge to Centralized Filing System

March 2, 2018

The Franklin County Court recently denied a challenge to the provision in H.B. 49 that allows taxpayers to file a single municipal net profit return with the Ohio Tax Commissioner through the Ohio Business Gateway. The sole issue in the case was whether Ohio’s General Assembly had the constitutional authority to enact centralized collection of… Read More

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Sales/Use Tax: Expanded Authority to Collect Sales/Use Tax From Remote Sellers Could Give States a Windfall While Increasing Compliance Costs for Businesses

January 23, 2018

Due to the recent passage of Tax Cuts and Jobs Act, states are actively looking for solutions to offset losses of revenue that could result from the new legislation. One solution states have supported is an expansion of states’ authority to collect sales/use tax from remote sellers. A 1992 Supreme Court decision Quill v. North… Read More