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

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

Ohio Man Fights Personal Tax Liability For Employer’s Buys

February 28, 2017

Tax Talk

February 17, 2017

Welcome to TaxTalk–a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Click the link above to watch a short video as Buckingham Partner Steven A. Dimengo explains why he loves what he does.

Crain’s Cleveland – Ohio tax changes on the horizon, sales tax to become even more significant. Is your business maximizing available exemptions and incentives?

February 14, 2017

Buckingham attorneys Steven A. Dimengo and Richard B. Fry III explain Ohio tax changes on the horizon with sales tax to become even more significant. Gov. Kasich’s quest to lower the Ohio personal income tax rate continues in his latest proposed biennium budget, even in the face of Ohio’s tax revenue falling short of estimates. If… Read More

Ohio Commercial Activity Tax Bright-line Nexus Constitutional-What to do now?

February 8, 2017

The Ohio Supreme Court recently held that the bright-line presence nexus standard for Ohio Commercial Activity Tax (“CAT”) does not violate the U.S. Constitution. Many taxpayers have pending audits or appeals at the Board of Tax Appeals regarding this nexus issue. What should these and other CAT taxpayers do now? First, it is expected the… Read More

Ohio Sales and Use Tax: Recent Board of Tax Appeals Decisions Highlight the Importance of Fully and Effectively Challenging Tax Commissioner Determinations

January 31, 2017

Following up on our Sales and Use Tax Subcommittee Report, there are quite a few cases of note decided by the Ohio Board of Tax Appeals. An unfortunate overriding theme in these recent decisions is that each taxpayer lost due to one of the following: insufficient evidence in support of appeal; the decision was consistent… Read More

Ohio State Bar Association: Sales and Use Tax Subcommittee Report

January 26, 2017

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, click here to view the report Steve and Rich presented at the January 19, 2017 Taxation Committee meeting. As you will notice, many of the Ohio sales / use tax cases recently decided by the Board of Tax Appeals were based upon a lack of proof by the taxpayer. It… Read More