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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”

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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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