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 22, 2015 Taxation Committee meeting. Of particular interest is the recent Back-to-School Sales Tax holiday that was signed into law by Gov. Kasich. If you have any question... Read More
In The News
Back-to-school shopping just got a little better for Ohio taxpayers due to the recent enactment of Senate Bill 243 which exempts the purchase of clothing and school supplies from Ohio sales / use tax for three days in August 2015. Ohio’s “sales tax holiday” will occur on August 7 – 9 and is expected to... Read More
Click below to hear Steve’s appearance on WAKR Radio on April 15, 2014. [audio:Steve-Dimengo.mp3|titles=Steve Dimengo Interviewed|artists=WAKR Radio]
In 2009, Ryan, LLC filed a Notice of Appeal with the Ohio Board of Tax Appeals (BTA) on behalf of its client, Owens Corning. The Ohio Supreme Court, adopting the proposed consent decree following an investigation by the Ohio State Bar Association, found that Ryan and its employee engaged in the unauthorized practice of law... Read More
With both the House and Senate controlled by Republicans, significant changes to Ohio’s tax landscape were certain to occur after Gov. Kasich unveiled his proposed budget for the upcoming biennium beginning July 1, 2013. After yesterday’s announcement that Republican legislatures have reached an agreement, the specifics of those changes are becoming more clear, reflecting a... Read More
Steve and Rich will be participating in the inaugural Northeast Ohio State & Local Tax Conference on July 25, 2013 in Independence, Ohio. The Conference, presented by The University of Akron’s George W. Daverio School of Accountancy and The Ohio Society of CPAs, will be beneficial for a wide variety of professionals, including CPAs, tax... Read More
Ohio use tax amnesty ends May 1, 2013. Amnesty is a great opportunity to minimize past liability for a consumer’s untaxed purchases avoiding penalty, and in some cases, interest, while commencing prospective compliance. More details for the program can be found here. To qualify, the company cannot have received a prior use tax assessment. All... Read More
Click here to view Steve’s January 17, 2013 report which was presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee. The Bay Mechanical Supreme Court decision provides a useful summary of the necessary evidence to support the one-year permanent assignment exemption from an otherwise taxable employment... Read More
Ohio Govenor John Kasich will unveil his proposed budget for FY 2014-15 next month. During the last budget, Gov. Kasich focused on closing a substantial deficit. This time around, he is expected to propose a significant reduction to Ohio’s personal income tax, among other things. It will be interesting to see how Gov. Kasich proposes to... Read More
The rules concerning which components of a construction project become real property upon installation and those that are business fixtures (remaining personal property) are often confusing. Even the Ohio Department of Taxation has taken an inconsistent approach at times – for example, arguing (albeit unsuccessfully) that golf bunkers and tee boxes were personal property in... Read More