Steve Dimengo and Richard Fry will be speaking at the National Business Institute’s (“NBI”) “Ohio Manufacturing Tax Planning and Accounting Conference” on November 12, 2014 in Cleveland, Ohio. This two-day…
In Heartland Education Community, Inc. v. Testa, Case No. 2012-277 (Sept. 3, 2014), a case we recently handled, the Ohio BTA found that property serving as “a community-connecting place in…
In July 2010, Direct Marketing Association (“DMA”) challenged the constitutionality of Colorado’s sales tax notification laws that require out-of-state retailers with no physical presence and no obligation to collect sales…
Although not much has been written in the mass media about the Ohio Legacy Trust Act (“Act”), the new law is a significant development in the ever changing world of…
In Pierce Point Cinema 10, LLC v. Testa (March 13, 2014), BTA Case No. 2012-3603, the BTA granted a movie theater operator a refund of $194,265.79 in sales tax erroneously…
A new taxation issue has arisen for tanning salon owners. In Tan Pro, Inc. v. Levin, following the BTA’s ruling that tanning beds, ultra-violet radiation, tanning lamps, privacy partitions, sanitation…
The Internet Tax Freedom Act (ITFA) has been extended through December 11, 2014 following President Barack Obama signing H.J. Res. 124, the Continuing Appropriations Resolution, 2015 (Public Law 113-164) on…
The Ohio BTA affirmed the Tax Commissioner’s determination in Wilson v. Testa, Ohio BTA, Dkt. No. 2013-1349, 09/19/2014, that taxpayer was properly assessed for unpaid sales and use tax as…
On Sept. 12, 2014, 24 Buckingham attorneys spent the afternoon at Firestone Country Club practicing their golf swing at the 3rd Annual Buckingham Golf Outing. The group split in to…
On September 3rd, on Fox 8 News, Jack Madda of J3 Clothing nominated Buckingham Managing Partner, John Slagter and Partner, Nick George to complete the ALS Ice Bucket Challenge! (See the…