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 State Bar Association: Sales and Use Tax Subcommittee Report

January 26, 2017

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, click here to view the report Steve and Rich presented at the January 19, 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. It… Read More

Ohio Income Tax: Dividends from accumulated C corporation earnings retain their character and are non-taxable to nonresident shareholders.

January 4, 2017

The Ohio Supreme Court encountered a relatively unique situation in Giddens v. Testa, 2016-Ohio-8412. The two shareholders of Redneck, Inc., who resided in Missouri, received large dividends in 2008, at which time Redneck was taxed as an S corporation. However, the taxpayers showed the dividends were Redneck’s earnings and profits from when the corporation was… Read More

Ohio Supreme Court upholds bright-line nexus standard for Commercial Activity Tax; Remote vendors subject to Ohio tax even if lacking physical presence.

November 18, 2016

In a 5-2 decision, the Ohio Supreme Court found that the $500,000 gross receipts in Ohio standard for creating substantial nexus for the commercial activity tax (CAT) is constitutional. “We hold that given the $500,000 sales-receipts threshold, the burdens imposed by the CAT on interstate commerce are not ‘clearly excessive’ in relation to the legitimate… Read More

Is it Time for a Multistate Tax Check-Up?

October 12, 2016

Are you correctly assessing multistate tax obligations outside of your base/home state? This is important since there is no statute of limitations for assessments for the failure to file in a foreign state. Also, taxpayers need to make sure to avoid any double tax resulting from incorrectly addressing your tax situation and failing to claim… Read More

Ohio Commercial Activity Tax: The Agency Exclusion can provide significant tax reductions with proper planning.

October 6, 2016

Ohio Commercial Activity Tax includes a significant exclusion from gross receipts for amounts received by a taxpayer acting in an agency capacity. R.C. 5751.01(F)(2)(I) excludes “property, money, and other amounts received or acquired by an agent on behalf of another in excess of the agent’s commission fee or other reimbursement….” from the definition of taxable… Read More

Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the September 22, 2016 Taxation Committee meeting. If you have any question regarding the subcommittee report or any sales / use tax questions, please contact Steve Dimengo, Rich Fry, or Casey Davis. Contact us.