Steven A. Dimengo

Ohio State Bar Association: Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, click here or see below to view the report Steve and Rich presented at the September 28, 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... Read More

Ohio Commercial Activity Tax: Board of Tax Appeals takes first stab at situsing receipts from tangible personal property sales – Finally!

Gross receipts from sales of tangible personal property are sitused to Ohio if the goods are received by the purchaser in Ohio. R.C. 5751.033(E). The statute provides that the property is sitused to the place where it “is ultimately received after all transportation has been completed”. In Greenscapes Home and Garden Products, Inc. v. Testa,... Read More

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

Are You Making Substantial Sales in Alabama? Economic Nexus Extended to Sales Tax Collection

Effective January 1, 2016, Alabama requires remote vendors to collect Alabama sales tax when exceeding $250,000 of sales, and either advertising or sending catalogs into the state. Ala. Reg. 810.6-2-.90.03. Although this provision is clearly unconstitutional based upon the U.S. Supreme Court’s decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), Alabama seems... Read More