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July 25, 2019 : Steven A. Dimengo and Richard B. Fry | 7th Annual Ohio State and Local Tax Conference

Getting Counsel Involved Early can Save your Ohio Sales / Use Tax Refund

September 6, 2019

Recently, the Ohio Board of Tax Appeals (BTA) denied a taxpayer’s sales tax refund in part because it could not consider the taxpayer’s improperly submitted evidence. In Environmental Quality Management Inc. v. McClain, BTA No. 2018-1194 (August 8, 2019),  the taxpayer sought a refund for sales tax paid on software used by non-Ohio employees. The… Read More

Practical Law – Sales and Use Tax for Remote Sellers: Ohio

August 28, 2019

A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability based on economic nexus and software nexus, economic nexus thresholds (including the threshold measurement period), the Streamlined… Read More

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Ohio Sales / Use Tax: Ohio joins the wave by enacting Wayfair economic nexus standards and expanding collection obligations to marketplace facilitators

July 31, 2019

Nexus for Ohio sales / use tax collection expands effective August 1, 2019 to include out-of-state sellers and marketplace facilitators that deliver at least $100,000 of sales or 200 transactions to Ohio. Ohio’s General Assembly recently enacted Am Sub. H.B. 166, the biennial budget bill, which adopted economic nexus provisions replacing the previous click-through, software,… Read More

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Multistate Sales Tax: States continue to roll out their own economic nexus laws in response to Wayfair

June 11, 2019

We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have already responded to Wayfair by enacting “economic nexus” laws requiring remote sellers to collect sales tax. This includes larger states,… Read More

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Ohio’s Municipal Net Profits Tax Reform Constitutional – Centralized filing provides significant administrative benefits to companies doing business across multiple localities.

March 26, 2019

Ohio’s efforts to substantially simplify its municipal income tax regime – a much-needed reform – is permitted to move forward. Ohio instituted municipal income tax reform, which took effect with the 2018 tax year, permitted business to elect to file a centralized return with the Ohio Department of Taxation, among other uniformity measures. Ohio municipalities… Read More

Out-of-state businesses with little-to-no connection with Ohio owe commercial activity tax based upon their customers’ subsequent shipment of products to Ohio.

March 20, 2019

Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction towards the state’s market. The Court held that application of the Ohio CAT’s market-based situsing principals to the taxpayer’s, Greenscapes Home… Read More

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