Generally, taxable receipts for the Ohio commercial activity tax are sourced to where tangible personal property is “ultimately received” or the benefit of services are received. R.C. 5751.033. However, evidenced…
“Click-through nexus” laws generally attribute the presence of in-state representatives who refer sales to an out-of-state retailer, including via web links, in exchange for a commission for determining sales tax…
(CLEVELAND, OH, April 18, 2013) ― The law firm of Buckingham, Doolittle & Burroughs, LLC, is proud to announce that Matthew H. Matheney has joined the firm as a partner…
On April 22, 2013, the U.S. Senate voted to take up the Marketplace Fairness Act of 2013 for debate and amendment. Notably, President Obama came out in support of the bill.…
Upon remand from the Ohio Supreme Court, the Board of Tax Appeals recently ruled in favor of a taxpayer’s valuation of its personal property using a different method than the…
Ohio use tax amnesty ends May 1, 2013. Amnesty is a great opportunity to minimize past liability for a consumer’s untaxed purchases avoiding penalty, and in some cases, interest, while…
Municipalities are given the power to tax by the Ohio Constitution – commonly referred to as the Home Rule. This power can be, and has been, limited by the Ohio…
A recent Ohio Board of Tax Appeals (BTA) ruling found that a real property tax valuation complaint did not invoke the jurisdiction of the county Board of Revisions (BOR). The…
As Buckingham, Doolittle & Burroughs prepares to celebrate its 100-year anniversary, the Firm’s lawyers continue to receive peer recognition in their fields of expertise. This year, 27 attorneys have been…
AKRON, Ohio (February 13, 2013) – Longtime Buckingham, Doolittle & Burroughs, LLC partner Peter T. Cahoon was recently selected for fellowship at the American Board of Criminal Lawyers. This prestigious…