The Ohio Board of Tax Appeals (BTA) ruled in favor of Great Lakes Bar Control, Inc. (“Great Lakes”) that maintaining draft beer dispensing services are not subject to Ohio sales…
Ohio’s manufacturing exemption (R.C. 5739.011) is available for property primarily used to produce tangible personal property for sale. Of course, the manufacturer wants to exempt its property as soon as…
Buckingham attorneys Steven A. Dimengo and Richard B. Fry III explain Ohio tax changes on the horizon with sales tax to become even more significant. Gov. Kasich’s quest to lower the…
The Ohio Supreme Court recently held that the bright-line presence nexus standard for Ohio Commercial Activity Tax (“CAT”) does not violate the U.S. Constitution. Many taxpayers have pending audits or…
Read the latest news from Buckingham's Tax Attorneys, Steven A. Dimengo and Richard B. Fry III on new decisions and the importance of being fully prepared when challenging decisions.
As year-end approaches, our Tax Practice Group has compiled a list of action items to consider from our tax attorney perspective to align your business and, of course, save taxes.…
In a 5-2 decision, the Ohio Supreme Court found that the $500,000 gross receipts in Ohio standard for creating substantial nexus for the commercial activity tax (CAT) is constitutional. “We…
The House Judiciary Committee recently released draft legislation that would implement a clearinghouse system for sales tax collection by online retailers. The proposed bill, dubbed the Online Sales Simplification Act…
Save-the-Date: Ohio State & Local Tax Conference November 10 Critical state and local tax updates in time for tax season! Don’t miss your chance to hear from Chief Counsel for…
In Krehnbrink v. Testa, the Taxpayer did not file an Ohio income tax return for the year at issue claiming all of his income had been earned outside of Ohio.…