Leased employees often come under scrutiny during Ohio sales tax audits. While many arrangements are exempt from sales tax, businesses should be proactive in documenting the transaction to properly evidence…
Ohio has expanded its job creation credit to employers of “home-based employees.” Sub. H.B. 327 (effective Sept. 6, 2012). A “home-based employee” is an employee who works primarily from the…
As reported by the Columbus Dispatch, Gov. Kasich is strongly considering reforming Ohio taxes, again. Over the last decade, Ohio’s tax structure dramatically changed due to the advent of the…
The following changes to Ohio sales and use tax were enacted pursuant to H.B. 508 effective September 6, 2012: Sales Tax owed on the Acquisition of Interests in Certain Pass-Through…
The following changes to the CAT were enacted pursuant to H.B. 508 effective September 6, 2012, except as noted below: Annual Exclusion (effective January 1, 2013): Under previous law, quarterly…
The Ohio Department of Taxation (the “Department”) has a new initiative to audit quick service (or fast food) restaurants (“QSR”) throughout the state premised on the Department’s perception that QSRs…
This article appears in and is reproduced with the permission of the Journal of Multistate Taxation and Incentives, Vol. 22, No. 3, June 2012. Published by Warren, Gorham & Lamont, an imprint…
Ohio's General Tax Amnesty program begins today and runs through June 15, 2012. The program allows deliquent taxpayers to self-report essentially all Ohio taxes (except consumer's use tax) that were…
By: STEVEN A. DIMENGO, DAVID W. HILKERT, AND RICHARD B. FRY III Buckingham, Doolittle & Burroughs, LLP Akron, Ohio Messrs. Dimengo and Hilkert represented the taxpayer in the case that…
Construction contractors that discover a delinquent sales/use tax liability from failing to collect tax on taxable sales can typically minimize their liability by participating in a state voluntary disclosure program…