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”

Snowbirds: Watch Out For Ohio’s “Contact Period” Test!

December 17, 2009

Ohio has adopted a unique test for determining who is considered an Ohio resident for individual income taxes.  Based upon the number of  “contact periods” an individual has in Ohio during a given year, a presumption is created as to the individual’s residency.  A “contact period” occurs when an individual is in Ohio for any… Read More

Caution: Appealing to the Ohio Board of Tax Appeals

December 16, 2009

Again and again, we see taxpayers lose their right to appeal assessments issued by the Ohio Department of Taxation due to clerical and administrative errors.  The requirements to perfect an appeal to the Ohio Board of Tax Appeals (BTA) are “finicky” to say the least, and taxpayers are not afforded any leniency in this regard. … Read More

State Tax Administrators Teaming Up

December 14, 2009

Clearly, state tax enforcement is becoming more aggressive and complex.  Not only are state revenue agencies utilizing the Internet more and more to search for and identify businesses directing sales activities towards their respective states, but these agencies are also entering into agreements to share information with each other.  Ohio is a member of at… Read More

Are You Maximizing the Ohio Sales and Use Tax Exemption for Packaging Equipment and Materials?

December 11, 2009

Ohio provides a very broad packaging exemption for retail vendors and manufacturers, among others.  Packaging material is exempt from Ohio sales and use tax if it restrains movement of the enclosed contents in more than one plane of direction.  Further, the exemption is not limited to packaging in which the product is delivered to the… Read More

Voluntary Disclosure, a Procedure to Minimize Delinquent State Tax Obligations

December 9, 2009

As state tax attorneys, we commonly encounter situations where a company has a state tax obligation with a foreign state without even being aware that such an obligation exists – for instance, through the presence of an agent or representative performing installation or repair services on the company’s behalf,  attendance at a trade show or… Read More

Ohio Board of Tax Appeals Budget Cut By 42%

December 8, 2009

In the budget enacted by Ohio’s General Assembly for the 2010 and 2011 biennium, the amount appropriated to the Ohio Board of Tax Appeals (“BTA”) was reduced by 41.9% from the BTA’s actual FY 2009 expenditures.  As a result, the BTA was forced to reduce its staff, including cutting its attorney examiners in half.  The… Read More