Sales Tax

Ohio sales tax refund claim remanded as the Board of Tax Appeals finds that sufficient evidence was presented to the Tax Commissioner.

The taxpayer, Pride of Cleveland Scooters, LLC, discovered that it had overpaid sales tax for three years due an error resulting in the company’s sales being inflated on its sales tax returns. It filed refund claims for three years and submitted evidence supporting the actual sales amount, including profit and loss statements, explanatory spreadsheets, and... Read More

Beer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

The Ohio Board of Tax Appeals (BTA) ruled in favor of Great Lakes Bar Control, Inc. (“Great Lakes”) that maintaining draft beer dispensing services are not subject to Ohio sales tax. Great Lakes Bar Control, Inc. v. Testa, BTA Case No. 2016-34 (Apr. 14, 2017). Great Lakes was represented by Buckingham attorneys Steve Dimengo, Matt... 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.

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