If you have any questions pertaining to any of these blog posts, please contact [email protected]

Upcoming Events

September 25, 2018 : Ohio Society of CPAs Cleveland Accounting Show Steven A. Dimengo: “Why You Need a Magic Wand”

October 17, 2018 : Ohio Society of CPAs Cleveland Accounting Show Steven A. Dimengo: “Why You Need a Magic Wand”

New Sourcing Rules for Ohio Sales Tax Effective January 1, 2010

December 28, 2009

As  part of Ohio’s participation in the Streamline Sales/Use Tax Project, Ohio was forced to switch to destination based sourcing for sales tax purposes. Now, since the governing rules have been relaxed, Ohio will revert back to origin sourcing for most sales effective January 1, 2010. The most significant change is with respect to delivery sales (i.e., mail order,… Read More

Snowbirds: Watch Out For Ohio’s “Contact Period” Test!

December 17, 2009

Ohio has adopted a unique test for determining who is considered an Ohio resident for individual income taxes.  Based upon the number of  “contact periods” an individual has in Ohio during a given year, a presumption is created as to the individual’s residency.  A “contact period” occurs when an individual is in Ohio for any… Read More

Caution: Appealing to the Ohio Board of Tax Appeals

December 16, 2009

Again and again, we see taxpayers lose their right to appeal assessments issued by the Ohio Department of Taxation due to clerical and administrative errors.  The requirements to perfect an appeal to the Ohio Board of Tax Appeals (BTA) are “finicky” to say the least, and taxpayers are not afforded any leniency in this regard. … Read More

State Tax Administrators Teaming Up

December 14, 2009

Clearly, state tax enforcement is becoming more aggressive and complex.  Not only are state revenue agencies utilizing the Internet more and more to search for and identify businesses directing sales activities towards their respective states, but these agencies are also entering into agreements to share information with each other.  Ohio is a member of at… Read More

Are You Maximizing the Ohio Sales and Use Tax Exemption for Packaging Equipment and Materials?

December 11, 2009

Ohio provides a very broad packaging exemption for retail vendors and manufacturers, among others.  Packaging material is exempt from Ohio sales and use tax if it restrains movement of the enclosed contents in more than one plane of direction.  Further, the exemption is not limited to packaging in which the product is delivered to the… Read More

Voluntary Disclosure, a Procedure to Minimize Delinquent State Tax Obligations

December 9, 2009

As state tax attorneys, we commonly encounter situations where a company has a state tax obligation with a foreign state without even being aware that such an obligation exists – for instance, through the presence of an agent or representative performing installation or repair services on the company’s behalf,  attendance at a trade show or… Read More