Ohio Department of Taxation Increasing Audit Staff
December 7, 2009
As provided for in the current state budget, the Department is hiring approximately 100 “revenue producing employees,” most of which are expected to be auditors. The Department’s goal is to have these new employees largely in place and trained by mid-2010, hopefully resulting in an increase in revenue for fiscal year 2011. This influx of… Read More
Are You Paying Ohio Sales Tax on Leased Employees?
December 4, 2009
Otherwise taxable “employment services” are exempt if the personnel are assigned to the purchaser on a permanent basis under a one-year contract. This does not mean the individuals must work for the purchaser forever (or even continuously during the one-year term), but only that each leased employee is intended to be used for an indefinite period of… Read More
Ohio Supreme Court Upholds CAT as Applied to Food Sellers
The Ohio Grocers Association sought a declaratory judgment that the Commercial Activity Tax (CAT) violated Ohio’s constitutional prohibition against excise taxes levied or collected upon the sale or purchase of food for off-site consumption. Commencing in 2005, Ohio’s tax landscape changed substantially by phasing out the personal property and corporate franchise taxes, while phasing in the CAT. Essentially, the… Read More