Ohio Sales And Use Tax: Should Food Service Operators Discard Their Separate Beverage Coolers?

The Ohio Department of Taxation (“Department”) recently published an Information Release concerning the Ohio sales and use tax exemption under R.C. 5739.02(B)(27) for persons licensed to conduct  food service operations.…

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Ohio’s Planned Community Law Goes into Effect September 10, 2010

Ohio’s new homeowners association act, known as the Planned Community Law (pdf), will go into effect on September 10, 2010.  The Planned Community Law provides homeowners associations with new tools to…

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Oklahoma To Impose A Less Intrusive “Amazon” Law Merely Requiring Notification To Customers…

You probably have been hearing a lot of news about so called “Amazon” laws being enacted to increase sales/use tax collection for Internet sales. Until recently, there have been essentially…

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Mr. Contractor: Are You Correctly Addressing Ohio Sales Tax On Your Construction Contracts? (Part I)

As the deemed consumer, a contractor must pay Ohio sales/use tax (“tax”) on its purchases of materials incorporated into real property, unless an exemption exists. The contactor’s related transaction with…

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