If you have any questions pertaining to any of these blog posts, please contact [email protected]

Upcoming Events

April 25, 2018 : Buckingham Real Estate Law Seminar Steven A. Dimengo and Richard B. Fry: “New Federal Tax Law's Impact on Real Estate”

April 26, 2018 : Tax Executives Institute (TEI) Roundtable Steven A. Dimengo and Richard B. Fry

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

Ohio State Bar Association: Sales and Use Tax Subcommittee Report

January 22, 2018

Click here to view the report Steve and Rich, Co-Chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, presented at the January 18, 2018 Taxation Committee meeting. These are the key cases decided within the last few months, and we are proud to be associated with all of them. This includes pro-taxpayer findings of… Read More

Ohio Sales/Use Tax: Gift-Set Assembly Qualifies as Manufacturing

January 11, 2018

Ohio’s manufacturing exemption is defined broadly to exempt from sales / use tax items purchased to be used in manufacturing, assembling, processing, or refining a product. Assembly is defined as “attaching or fitting together parts to form a product, but [does] not include packaging a product.” R.C. 5739.01(R). In Accel Inc. v. Testa, the Ohio… Read More

Ohio Sales / Use Tax Refund Opportunity for Paving Contractors

January 5, 2018

Buckingham Tax Attorneys, Steve Dimengo and Rich Fry, just obtained a victory from the Ohio Board of Tax Appeals (BTA) for their client in Karvo Paving Co. v. Testa, BTA Case No. 2016-782 (Jan. 4, 2018). The contractor challenged a use tax assessment on purchases of traffic maintenance property required for ODOT and other public… Read More