Church Administrative Offices Denied the Real Property Tax Exemption
January 6, 2010
Churches and other places of worship have had two available exemptions from Ohio real property taxes, but this may be changing. Property where public worship actually occurs is specifically exempt. However, since this public worship exemption does not encompass buildings used by churches for ancillary purposes, such as administrative offices, churches have historically been granted… Read More
New Sourcing Rules for Ohio Sales Tax Effective January 1, 2010
December 28, 2009
As part of Ohio’s participation in the Streamline Sales/Use Tax Project, Ohio was forced to switch to destination based sourcing for sales tax purposes. Now, since the governing rules have been relaxed, Ohio will revert back to origin sourcing for most sales effective January 1, 2010. The most significant change is with respect to delivery sales (i.e., mail order,… Read More
Snowbirds: Watch Out For Ohio’s “Contact Period” Test!
December 17, 2009
Ohio has adopted a unique test for determining who is considered an Ohio resident for individual income taxes. Based upon the number of “contact periods” an individual has in Ohio during a given year, a presumption is created as to the individual’s residency. A “contact period” occurs when an individual is in Ohio for any… Read More
Caution: Appealing to the Ohio Board of Tax Appeals
December 16, 2009
Again and again, we see taxpayers lose their right to appeal assessments issued by the Ohio Department of Taxation due to clerical and administrative errors. The requirements to perfect an appeal to the Ohio Board of Tax Appeals (BTA) are “finicky” to say the least, and taxpayers are not afforded any leniency in this regard. … Read More
State Tax Administrators Teaming Up
December 14, 2009
Clearly, state tax enforcement is becoming more aggressive and complex. Not only are state revenue agencies utilizing the Internet more and more to search for and identify businesses directing sales activities towards their respective states, but these agencies are also entering into agreements to share information with each other. Ohio is a member of at… Read More
Are You Maximizing the Ohio Sales and Use Tax Exemption for Packaging Equipment and Materials?
December 11, 2009
Ohio provides a very broad packaging exemption for retail vendors and manufacturers, among others. Packaging material is exempt from Ohio sales and use tax if it restrains movement of the enclosed contents in more than one plane of direction. Further, the exemption is not limited to packaging in which the product is delivered to the… Read More