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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

Iowa Supreme Court Fries the Colonel for $250M

January 13, 2011

The Iowa Supreme Court recently handed down a decision in the case of Kentucky Fried Chicken v. The Iowa Department of Revenue and Finance, affirming the imposition of Iowa’s corporate income tax on KFC, despite lacking a physical presence in the state. The price tag for KFC was nearly a quarter billion dollars.  KFC, which… Read More

Ohio’s Business Tax Climate Ranked In the Bottom Five by The Tax Foundation

December 21, 2010

Annually, The Tax Foundation ranks the 50 states according to how friendly their tax climate is to businesses. A friendly tax climate can be especially beneficial in difficult economic times, like the present, by attracting new business to the state thereby creating economic and job growth. “Taxes matter to business. Business taxes affect business decisions,… Read More

Maximizing the Manufacturing Exemption from Ohio Sales/Use Tax: Part 2 – When is a Product “Complete”?

November 30, 2010

As described in Part 1 of this article, the scope of the manufacturing exemption from Ohio sales and use tax is determined by the beginning and end of the “manufacturing operation.” A product being manufactured is complete, thereby ending the manufacturing process, when all the processes that alter the product’s state or form or enhance its… Read More

Disclosure of Amazon.com Customer Names Protected by Free Speech

November 3, 2010

In a decision last week, the U.S. District Court for the Western District of Washington ruled that internet retail giant Amazon.com was protected from disclosing its customer names and certain other information to the North Carolina Department of Revenue. The Court ruled that the First Amendment protected the “disclosure of an individual’s reading, listening and… Read More

Ohio Sales/Use Tax: Maximizing the Packaging Exemption for Food Processors and Retailers (and perhaps Wholesalers)

October 22, 2010

An often over-looked and underutilized exemption from Ohio sales and use tax is the so-called “packaging exemption”. To claim this exemption, the business must engaged in one of several enterprises, including manufacturing or making retail sales.  This exemption is available for packaging materials and equipment, which are defined broadly. Further, since packaging material includes any… Read More

Ohio CAT: What is the significance of the Tax Commissioner’s L.L. Bean determination?

September 28, 2010

The Ohio Tax Commissioner’s recent Final Determination upholding the Ohio Commercial Activity Tax (Ohio CAT) assessments against L.L. Bean has received much national attention lately, but for the wrong reason. L.L. Bean’s primary argument against application of the Ohio CAT is that the bright-line nexus standard in R.C. 5751.01(H)(3) violates the Commerce Clause of the… Read More