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

Upcoming Events

April 25, 2018 : Buckingham Real Estate Law Seminar Steven A. Dimengo and Richard B. Fry: “New Federal Tax Law's Impact on Real Estate”

April 26, 2018 : Tax Executives Institute (TEI) Roundtable Steven A. Dimengo and Richard B. Fry

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

,

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

,

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

,

Tax Talk – Are You Aware of All Available Packaging Exemptions?

December 11, 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. Are you taking advantage of the packaging tax exemption? It may include more items than you think. Listen to this short video to see if you are utilizing… Read More

, ,