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Ohio State Bar Association Sales/Use Tax Subcommittee Report For September 24, 2010

September 23, 2010

Click here for a brief summary of recent Ohio sales/use tax discussions Steve is presenting as Chair of the Ohio State Bar Association Sales/Use Tax Subcommittee at the September, 2010 Ohio Bar Association Taxatoin Committee meeting.  Of particular interest are the following cases: Fruedenberg.  This decision highlights the broad definition of “consumer”, which includes a… Read More

Sales Tax Collection Obligations Concerning Drop Shipments

August 31, 2010

A drop shipment is when a vendor accepts an order from a consumer for a product it does not have in stock and directs its supplier (a manufacturer or wholesaler) to ship the product directly to the vendor’s customer. The supplier then delivers the product to the consumer via common carrier or in its own… Read More

Ohio Sales And Use Tax: Should Food Service Operators Discard Their Separate Beverage Coolers?

August 17, 2010

The Ohio Department of Taxation (“Department”) recently published an Information Release concerning the Ohio sales and use tax exemption under R.C. 5739.02(B)(27) for persons licensed to conduct  food service operations. Under this exemption, personal property primarily used for any of the following is exempt from tax: 1) to prepare food for human consumption, 2) to… Read More

Ohio Income Tax Residency: Not So Clear for Athletes/Entertainers with Multiple Homes

July 16, 2010

It’s no secret athletes and entertainers are attracted to no-income tax states, such as Florida, Texas and Nevada.  Recently, the tax savings offered by these states was highly publicized as a motivating factor for the departure of Northeast Ohio’s brightest star. Avoiding Ohio’s combined state and local income tax rate (up to 9%) offers a… Read More

Oklahoma To Impose A Less Intrusive “Amazon” Law Merely Requiring Notification To Customers…

July 9, 2010

You probably have been hearing a lot of news about so called “Amazon” laws being enacted to increase sales/use tax collection for Internet sales. Until recently, there have been essentially two types of these “Amazon” laws. The first presumes that a retailer has nexus with a state, requiring it to collect the state’s sales tax,… Read More

Mr. Contractor: Are You Correctly Addressing Ohio Sales Tax On Your Construction Contracts? (Part I)

June 30, 2010

As the deemed consumer, a contractor must pay Ohio sales/use tax (“tax”) on its purchases of materials incorporated into real property, unless an exemption exists. The contactor’s related transaction with the property owner is characterized as a construction contract. Since tax was already paid on the contractor’s purchases, no sales tax needs to be collected… Read More