Ohio Sales/Use Tax: Gift-Set Assembly Qualifies as Manufacturing
January 11, 2018
Ohio’s manufacturing exemption is defined broadly to exempt from sales / use tax items purchased to be used in manufacturing, assembling, processing, or refining a product. Assembly is defined as “attaching or fitting together parts to form a product, but [does] not include packaging a product.” R.C. 5739.01(R). In Accel Inc. v. Testa, the Ohio… Read More
Ohio Sales / Use Tax Refund Opportunity for Paving Contractors
January 5, 2018
Buckingham Tax Attorneys, Steve Dimengo and Rich Fry, just obtained a victory from the Ohio Board of Tax Appeals (BTA) for their client in Karvo Paving Co. v. Testa, BTA Case No. 2016-782 (Jan. 4, 2018). The contractor challenged a use tax assessment on purchases of traffic maintenance property required for ODOT and other public… Read More
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
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
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
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