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 Department of Taxation Increasing Audit Staff

December 7, 2009

As provided for in the current state budget, the Department is hiring approximately 100 “revenue producing employees,” most of which are expected to be auditors.  The Department’s goal is to have these new employees largely in place and trained by mid-2010, hopefully resulting in an increase in revenue for fiscal year 2011.  This influx of… Read More

Are You Paying Ohio Sales Tax on Leased Employees?

December 4, 2009

Otherwise taxable “employment services” are exempt if the personnel are assigned to the purchaser on a permanent basis under a one-year contract. This does not mean the individuals must work for the purchaser forever (or even continuously during the one-year term), but only that each leased employee is intended to be used for an indefinite period of… Read More

Ohio Supreme Court Upholds CAT as Applied to Food Sellers

The Ohio Grocers Association sought a declaratory judgment that the Commercial Activity Tax (CAT) violated Ohio’s constitutional prohibition against excise taxes levied or collected upon the sale or purchase of food for off-site consumption.  Commencing in 2005, Ohio’s tax landscape changed substantially by phasing out the personal property and corporate franchise taxes, while phasing in the CAT.  Essentially, the… Read More