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Upcoming Events

January 29 - 30, 2019 : Steven A. Dimengo and Richard B. Fry | Manufacturers' Education Council 28th Annual Ohio Tax Conference

District Court of Colorado Delivers Injunction To Online Retailers

January 28, 2011

The U.S. District Court of Colorado entered an injunction against the Colorado Department of Revenue yesterday in favor of the Direct Marketing Association which is a global trade organization that includes Amazon, Inc.  Essentially, the ruling bars the State of Colorado from enforcing a recent statute requiring out-of-state vendors to notify in-state customers of their… Read More


January 24, 2011

Any Ohio business not consistently filing an Ohio use tax return is exposed to an Ohio Department of Taxation (“Department”) investigation. If any of the following apply, and you do not regularly file an Ohio use tax return, immediate action is required: Purchases from non-Ohio vendors that do not collect Ohio sales tax; Taxable purchases… Read More

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