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

Upcoming Events

  • May 9, 2017 : Ohio Society of CPAs Columbus Spring CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 10, 2017 : Ohio Society of CPAs Youngstown CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 18, 2017 : Ohio Society of CPAs Akron CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 23, 2017 : Ohio Society of CPAs Cleveland Spring CPE Day
    • Steven A. Dimengo: “Sales Tax Compliance / Internet Tax”
    • Richard B. Fry: “Substantial Nexus Wars”

Ohio sales tax refund claim remanded as the Board of Tax Appeals finds that sufficient evidence was presented to the Tax Commissioner.

May 3, 2017

The taxpayer, Pride of Cleveland Scooters, LLC, discovered that it had overpaid sales tax for three years due an error resulting in the company’s sales being inflated on its sales tax returns. It filed refund claims for three years and submitted evidence supporting the actual sales amount, including profit and loss statements, explanatory spreadsheets, and… Read More

, , , ,

Beer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

April 18, 2017

The Ohio Board of Tax Appeals (BTA) ruled in favor of Great Lakes Bar Control, Inc. (“Great Lakes”) that maintaining draft beer dispensing services are not subject to Ohio sales tax. Great Lakes Bar Control, Inc. v. Testa, BTA Case No. 2016-34 (Apr. 14, 2017). Great Lakes was represented by Buckingham attorneys Steve Dimengo, Matt… Read More

, , , ,

Are You Claiming an Ohio Sales/Use Tax Exemption On Your Airplane Purchase to Be Leased To a Related Party?

April 6, 2017

A recent Ohio Board of Tax Appeals (“BTA”) decision presents warning signs when asserting the resale exemption in captive relationships. See Pi In The Sky, LLC vs. Testa, Ohio BTA, Case No. 2015-2005 (January 19, 2017). In this case, a single member limited liability company (“SMLLC”) purchased an airplane for lease to its sole member. The… Read More

TAX TALK – Meet Buckingham Partner Richard B. Fry

March 20, 2017

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. Click the link above to watch a short video that introduces Buckingham Partner Richard B. Fry tells and briefly tells how he meets customers’ objectives.

Ohio Sales/Use Tax Manufacturing Exemption: Accelerate the Beginning of the Manufacturing Process

March 9, 2017

Ohio’s manufacturing exemption (R.C. 5739.011) is available for property primarily used to produce tangible personal property for sale. Of course, the manufacturer wants to exempt its property as soon as possible, which begins when the manufacturer’s raw materials are “committed.” A common misunderstanding is that raw materials must be transformed in some way, such as… Read More

Ohio Man Fights Personal Tax Liability For Employer’s Buys

February 28, 2017