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Upcoming Events

October 25, 2017 : Ohio Society of CPAs Clev. Account. Show Steven A. Dimengo: “Sales Tax Compliance/Internet Tax”

November 10, 2017 : Ohio Society of CPAs Columbus Accounting Show Richard B. Fry

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