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Upcoming Events

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

Ohio Tax Amnesty begins January 1, 2018 for Taxpayers with Unreported Taxes

December 28, 2017

Ohio’s General Tax Amnesty will be open from January 1, 2018 through February 15, 2018, allowing taxpayers to resolve any Ohio tax delinquency, including: individual income tax; employer withholding tax; pass-through entity tax; sales tax; use tax; and commercial activity tax. The Ohio Tax Amnesty program was authorized in the most recent budget bill. To… Read More

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Ohio Sales / Use Tax: Leased employees qualify for permanent assignment exception despite fluctuating amount spent on personnel by purchaser

December 19, 2017

R.C. 5739.01(B)(3)(k) makes “employment services” taxable. Although this includes a broad range of situations where personnel are provided to the taxpayer, there are a few exceptions. The permanent assignment exception, which applies to employees provided under a one-year contract that specifies the personnel are provided on a permanent basis, has been addressed by the Ohio… Read More

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Tax Talk – Are You Aware of All Available Packaging Exemptions?

December 11, 2017

Welcome to TaxTalk–a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Are you taking advantage of the packaging tax exemption? It may include more items than you think. Listen to this short video to see if you are utilizing… Read More

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Ohio Municipalities Mount Challenge to Much-Needed Centralized Business Filing

November 28, 2017

Hundreds of Ohio cities are jointly challenging the constitutionality of recently passed municipal tax reform allowing businesses a centralized net-profit tax-filing option. Centralized filing is set to take effect for the 2018 filing season and will permit businesses to file a single municipal net profit return through the Ohio Department of Taxation using the Ohio… Read More

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Don’t Miss Out: MTC Extends Deadline to November 1st for Online Marketplace Voluntary Disclosure Initiative

October 30, 2017

Updating an earlier post, the Multistate Tax Commission extended the deadline for the Online Marketplace Seller Voluntary Disclosure Initiative to November 1, 2017 due to great response from remote vendors applying for the program. The original deadline was October 17, 2017. Remote sellers with potential liability should seriously consider this unique opportunity to come into… Read More

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Legislation introduced to provided that compensation paid by Professional Employer Organizations on behalf of Ohio small businesses would qualify for deduction

Some small business owners became entangled in Ohio income tax audits due to arrangements outsourcing their human resource functions to a professional employer organizations or PEO. The hallmark of a PEO relationship is the co-employment whereby the PEO issues payment, as well as fulfilling other HR functions, but works at the client / employer’s worksite…. Read More