Ohio State Bar Association: Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommitteeclick here or see below to view the report Steve and Rich presented at the September 28, 2017 Taxation Committee meeting. As you will notice, many of the Ohio sales / use tax cases recently decided by the Board of Tax Appeals were based upon a lack of proof by the taxpayer, including a few cases where the taxpayer did not even exercise its right to present evidence at a hearing. It is critically important for taxpayers to effectively present the evidence supporting their position to the BTA, as taxpayers bear the burden of establishing the Tax Commissioner’s assessment is incorrect. If you have any questions regarding the subcommittee report or any sales / use tax questions, please contact Steve DimengoRich Fry, or Alex Campbell.

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