Asset Protection Opportunity
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…
Sales Tax Refund
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…
No Resale Exemption for Tanning Equipment
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…
Internet Tax Freedom Act Extended… Temporarily
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…
“Investment Partner” Liable for Unpaid Sales Tax
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…
Buckingham’s 3rd Annual Golf Outing
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…
Buckingham Completes the ALS Ice Bucket Challenge
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…
Buckingham Attorneys Volunteer at Brief Advice Clinic
Buckingham Partner, David Drechsler, along with four of his Buckingham colleagues, volunteered at the Legal Aid Society of Cleveland’s Brief Advice Clinic on Sept. 13 at the Cleveland Public Library…
MTC Adopts Market-Based Sourcing
The Multistate Tax Commission (MTC) recently amended Article VI (UDIPTA) of the Multistate Tax Compact as follows: Adopt market-based sourcing for service and intangible revenue, moving away from traditional cost-of-performance;…
Buckingham participates in American Heart Association’s Heart Walk
On Sept. 13, a group of seven Buckingham staff members attended the American Heart Association’s Heart Walk at the University of Akron. Based on the efforts of Team Captain, Lisa…
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