OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases
January 22, 2019
Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on January 15, 2019. The Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding… Read More
Ohio Sales & Use Tax: Employment services are not taxable when outsourced staff is controlled by the staffing agency’s on-site management.
January 18, 2019
The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton Corp was providing “employment services” under 5739.01(B)(3)(k)—specifically whether the personnel were performing work under the “supervision or control” of the manufacturer…. Read More
Ohio Sales & Use Tax: Resale exemption denied where lease amongst related parties lacked a substantive business purpose.
January 8, 2019
Businesses commonly use what is referred to as a “dry lease” to obtain use of a corporate aircraft for several reasons. One benefit of these arrangements is the lessor’s ability to claim the resale exemption on the aircraft’s purchase, with tax only being owed on lease payments received for use in a particular state. However,… Read More
Dimengo and Fry to speak at Annual Ohio Tax Conference
January 2, 2019
Buckingham attorneys Steven Dimengo and Richard Fry share details about their upcoming speaking sessions at the MEC Annual Ohio Tax Conference in Columbus, OH, on January 29 & 30, 2019. Watch this video for session details and registration information on this year’s tax conference.
Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services
December 28, 2018
Ohio Sales / Use Tax: Supreme Court says “keep the taps flowing sans tax,” limiting the scope of taxable building maintenance and janitorial services. In Great Lakes Bar Control v. Testa, 2018-Ohio-5207, the Ohio Supreme Court ruled that maintaining and cleaning draft beer lines falls outside the scope of a taxable “building maintenance and janitorial… Read More
Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”
December 12, 2018
Much-needed simplification of Ohio’s overly burdensome municipal income tax structure hinges on the meaning of “levy.” The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which allows businesses… Read More