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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

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

Ohio State Bar Association Sales/Use Tax Subcommittee Report For September 24, 2010

September 23, 2010

Click here for a brief summary of recent Ohio sales/use tax discussions Steve is presenting as Chair of the Ohio State Bar Association Sales/Use Tax Subcommittee at the September, 2010 Ohio Bar Association Taxatoin Committee meeting.  Of particular interest are the following cases: Fruedenberg.  This decision highlights the broad definition of “consumer”, which includes a… Read More

Sales Tax Collection Obligations Concerning Drop Shipments

August 31, 2010

A drop shipment is when a vendor accepts an order from a consumer for a product it does not have in stock and directs its supplier (a manufacturer or wholesaler) to ship the product directly to the vendor’s customer. The supplier then delivers the product to the consumer via common carrier or in its own… Read More

Ohio Sales And Use Tax: Should Food Service Operators Discard Their Separate Beverage Coolers?

August 17, 2010

The Ohio Department of Taxation (“Department”) recently published an Information Release concerning the Ohio sales and use tax exemption under R.C. 5739.02(B)(27) for persons licensed to conduct  food service operations. Under this exemption, personal property primarily used for any of the following is exempt from tax: 1) to prepare food for human consumption, 2) to… Read More

Ohio Income Tax Residency: Not So Clear for Athletes/Entertainers with Multiple Homes

July 16, 2010

It’s no secret athletes and entertainers are attracted to no-income tax states, such as Florida, Texas and Nevada.  Recently, the tax savings offered by these states was highly publicized as a motivating factor for the departure of Northeast Ohio’s brightest star. Avoiding Ohio’s combined state and local income tax rate (up to 9%) offers a… Read More