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Watch Out For That Alleged “Business Fixture”, I Mean Bunker, In Front Of The Green!

April 5, 2010

In light of the Ohio Supreme Court’s decision in Funtime v. Wilkins (2004), 105 Ohio St.3d 74, the Ohio Department of Taxation (the “Department”) seems to have an increased interest in auditing golf courses for Ohio sales/use taxes. In Funtime, the Ohio Supreme Court held, in sum, that an item permanently affixed to real property… Read More

When “Sales Tax Included” Is Not Actually Included…

March 19, 2010

Many contracts for the purchase of tangible personal property include a lump sum purchase price and a phrase such as “all tax included” or “includes applicable sales tax”. However, this language is not sufficient to protect a consumer from collection of unpaid sales tax by the Ohio Department of Taxation (the “Department”). The Department has… Read More

Ohio CAT: Identifying Businesses with “Bright-Line” Nexus

March 4, 2010

The Ohio Department of Taxation (the “Department”) is focused on increasing registration and compliance with the commercial activity tax (the “CAT”), which replaced Ohio’s corporate franchise, personal property and personal income taxes (although the final phase-out of the personal income tax has been delayed). As part of the Department’s addition of 100 revenue generating employees,… Read More

Using New Sourcing Rules to Minimize Ohio Sales Tax

February 16, 2010

As explained in a previous post, Ohio changed its sourcing rules effective January 1. Now, intrastate sales of tangible personal property (“TPP”) are generally sourced by origin (vendor’s location where order is received), and interstate sales are sourced generally by destination (consumer’s location).  More importantly, incremental use tax is not owed to the Ohio County… Read More

Ohio Sales and Use Tax Audits – What to Expect!

February 3, 2010

With the addition of 85 agents to the Ohio Department of Taxation’s (the “Department”) Audit Division (representing a 32% increase), half of which are assigned to sales and use tax, audits in this area are certain to substantially increase in the coming years. As Ohio attempts to capture revenue, you should understand the process and… Read More

Sales and Use Tax Nexus – Renting an Out-Of-State Warehouse

January 21, 2010

Much attention is given to the presence of an employee or agent in a state when analyzing whether a business has nexus for sales and use tax collection purposes on its sales. This generally causes other nexus creating activities to be overlooked. One such activity is renting a warehouse or other storage space in a… Read More