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

Upcoming Events

  • May 9, 2017 : Ohio Society of CPAs Columbus Spring CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 10, 2017 : Ohio Society of CPAs Youngstown CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 18, 2017 : Ohio Society of CPAs Akron CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 23, 2017 : Ohio Society of CPAs Cleveland Spring CPE Day
    • Steven A. Dimengo: “Sales Tax Compliance / Internet Tax”
    • Richard B. Fry: “Substantial Nexus Wars”

Buckingham obtains full vindication for Congressman Renacci, earning six figure refund as decided by Ohio Supreme Court

June 24, 2016

Ohio Supreme Court mandates Ohio Tax Commissioner refund Congressman Jim Renacci $359,822  plus interest. Represented by Buckingham Tax Attorney, Steven A. Dimengo, and Litigator, Matthew R. Duncan, U.S. Congressman Jim Renacci won a six figure tax appeal stemming from amounts paid in 2008. In its June 15 decision, the Ohio Supreme Court unanimously found that… Read More

Ohio Sales & Use Tax: Digital Advertising Recognized as Nontaxable, but HB 466 Falls Short of Comprehensive Solution to Taxing on Services Delivered Online.

June 15, 2016

As we previously posted, the Ohio Department of Taxation has taken an extremely expansive view of taxable electronic information services (EIS). Per the Department, EIS essentially includes any services delivered via telecommunications equipment, including the Internet. With technological advances, the number of services delivered electronically has grown exponentially, which clearly could not have been anticipated… Read More

Ohio Sales & Use Tax – Are you certain your business is complying with its Direct Pay Permit? Stiff penalties and personal liability exist for failures to observe direct pay requirements.

June 7, 2016

The Department of Taxation recently updated its direct pay authority program to help ensure compliance amongst permit holders. Information Release ST 2003-01 (Updated March 2016). As part of the program, direct pay permit agreements will be reviewed and updated periodically, typically at least every four years. Direct pay permit holders are regularly audited and generally… Read More

, ,

Remote Vendor Nexus Coming To a Head

May 20, 2016

Since the U.S. Supreme Court’s decision in Quill v. North Dakota more than 24 years ago, states have been focused on addressing the ability to force a vendor to collect tax in their state in the absence of a physical presence as required by Quill. The fundamental basis for the decision is that in the… Read More

Refund Opportunities for Nonresidents of Ohio for Ohio Income Tax on Capital Gain from the Sale of Pass-Through Entity.

May 12, 2016

Under R.C. 5747.212, Ohio personal income tax is imposed on capital gains realized by out-of-state investors who hold a 20% or greater interest in a pass-through entity or closely held C-corporation doing business in Ohio. Per the statute, the nonresident investor’s gain is apportioned to Ohio according to the three-year average of the entity’s Ohio… Read More

, , , ,

Colorado Sales Tax Notification and Reporting Law Found Constitutional

March 10, 2016

In 2010, Colorado enacted legislation to enhance use tax collection by mandating that non-collecting retailers notify customers of their tax obligation by:   Notifying customers at the time of sale that purchases may be subject to Colorado use tax. Providing an annual statement to customers making at least $500 of purchases of the total amount… Read More