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Upcoming Events

January 29 - 30, 2019 : Steven A. Dimengo and Richard B. Fry | Manufacturers' Education Council 28th Annual Ohio Tax Conference

Ohio Sales & Use Tax: Resale exemption denied where lease amongst related parties lacked a substantive business purpose.

January 8, 2019

Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s purchase, with tax only being owed on lease payments received for use in a particular state. However,… Read More

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Dimengo and Fry to speak at Annual Ohio Tax Conference

January 2, 2019

Buckingham attorneys Steven Dimengo and Richard Fry share details about their upcoming speaking sessions at the MEC Annual Ohio Tax Conference in Columbus, OH, on January 29 & 30, 2019. Watch this video for session details and registration information on this year’s tax conference.

Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services

December 28, 2018

Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services. In Great Lakes Bar Control v. Testa, 2018-Ohio-5207, the Ohio Supreme Court ruled that maintaining and cleaning draft beer lines falls outside the scope of a taxable “building maintenance and janitorial… Read More

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Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”

December 12, 2018

Much-needed simplification of Ohio’s overly burdensome municipal income tax structure hinges on the meaning of “levy.” The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which allows businesses… Read More

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Cincinnati Reds notch offseason victory | Ohio Supreme Court’s groundbreaking decision finds promotional items exempt from Ohio sales & use tax.

November 21, 2018

The Cincinnati Reds notch an offseason victory, as the Ohio Supreme Court rules that bobbleheads and other promotional items are resold as part of ticket purchase making them exempt from Ohio sales / use tax. The Court quoting longtime Reds radio announcer, Marty Brennaman, “this one belongs to the Reds.” In a groundbreaking decision reversing… Read More

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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