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Upcoming Events

October 25, 2017 : Ohio Society of CPAs Clev. Account. Show Steven A. Dimengo: “Sales Tax Compliance/Internet Tax”

November 10, 2017 : Ohio Society of CPAs Columbus Accounting Show Richard B. Fry

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

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Ohio Tax Amnesty begins January 1, 2018 for Taxpayers with Unreported Taxes

December 28, 2017

Ohio’s General Tax Amnesty will be open from January 1, 2018 through February 15, 2018, allowing taxpayers to resolve any Ohio tax delinquency, including: individual income tax; employer withholding tax; pass-through entity tax; sales tax; use tax; and commercial activity tax. The Ohio Tax Amnesty program was authorized in the most recent budget bill. To… Read More

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Ohio Sales / Use Tax: Leased employees qualify for permanent assignment exception despite fluctuating amount spent on personnel by purchaser

December 19, 2017

R.C. 5739.01(B)(3)(k) makes “employment services” taxable. Although this includes a broad range of situations where personnel are provided to the taxpayer, there are a few exceptions. The permanent assignment exception, which applies to employees provided under a one-year contract that specifies the personnel are provided on a permanent basis, has been addressed by the Ohio… Read More

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