Colorado Sales Tax Notification and Reporting Law Found Constitutional

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

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

Ohio Department of Taxation Aggressively Extends Electronic Information Service Tax Base

Amongst Ohio’s taxable services are electronic information services, defined in R.C. 5739.01(Y)(1)(c) as providing access to computer equipment through telecommunications to either:   Examine or acquire data stored in or accessible to the computer equipment; or Placing data into computer equipment to be retrieved by designated recipients with access to the computer equipment.   In... Read More

Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the January 7, 2016 Taxation Committee meeting. Of particular interest is the recent Ohio Supreme Court case that held officers can contest procedurally defective corporate assessments. If you have any question regarding the subcommittee report or any sales / use... Read More

Third Annual Northeast Ohio State and Local Tax Conference Provides Invaluable Updates on the Current State of Ohio and Multistate Taxes

The third annual Northeast Ohio State and Local Tax Conference was held on November 12, 2015 in Independence, Ohio. Matt Chafin, Chief Legal Counsel for the Ohio Department of Taxation, led off the Conference with an Ohio Tax Update, providing valuable insight to the Department of Taxation’s posture and recent initiatives. Chafin is the highest-ranking... Read More

Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the September 17, 2015 Taxation Committee meeting. Of particular interest is the recent Ohio Supreme Court case that held officers can contest procedurally defective corporate assessments. If you have any question regarding the subcommittee report or any sales /... Read More

Upcoming Speaking Events

We have a lot of upcoming speaking events if you are interested in attending any: Akron Tax Club – Sept. 23 – Residency for Ohio Income Tax (Steve & Rich) Akron Fall CPE Day – Sept. 25 – Ohio Sales / Use Tax Recent Trends / Planning Opportunities (Steve). Breakfast with Buckingham – Oct. 7... Read More