Ohio Sales and Use Tax Audits – What to Expect!
With the addition of 85 agents to the Ohio Department of Taxation’s (the “Department”) Audit Division (representing a 32% increase), half of which are assigned to sales and use tax,…
Sales and Use Tax Nexus – Renting an Out-Of-State Warehouse
Much attention is given to the presence of an employee or agent in a state when analyzing whether a business has nexus for sales and use tax collection purposes on…
Are You Filing An Ohio Use Tax Return?
Like other states, Ohio’s use tax is complementary to its sales tax, with tax being imposed upon the storage, use, or consumption of tangible personal property in Ohio and the receipt of the…
Church Administrative Offices Denied the Real Property Tax Exemption
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.…
New Sourcing Rules for Ohio Sales Tax Effective January 1, 2010
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…
Snowbirds: Watch Out For Ohio’s “Contact Period” Test!
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…
Caution: Appealing to the Ohio Board of Tax Appeals
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…
State Tax Administrators Teaming Up
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…
Are You Maximizing the Ohio Sales and Use Tax Exemption for Packaging Equipment and Materials?
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…
Voluntary Disclosure, a Procedure to Minimize Delinquent State Tax Obligations
As state tax attorneys, we commonly encounter situations where a company has a state tax obligation with a foreign state without even being aware that such an obligation exists –…