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…
Ryan, L.L.C. Gets Hand Slapped for Engaging in the Unauthorized Practice of Law Before the Ohio Board of Tax Appeals
In 2009, Ryan, LLC filed a Notice of Appeal with the Ohio Board of Tax Appeals (BTA) on behalf of its client, Owens Corning. The Ohio Supreme Court, adopting the…
U.S. House Urged to Immediately Enact Marketplace Fairness Act
The Marketplace Fairness Coalition is trying to make 2014 the year when the U.S. Congress enacts legislation allowing states to require sales tax collection from remote sellers in the absence…
Restaurants Under Audit: Tips for Agreeing to Utilize a Test Check
In a previous post, we discussed the increased scrutiny quick service restaurants and others with large reported carry-out orders are facing for under collecting Ohio sales tax. These restaurants under audit…
Ohio Supreme Court Rules In Favor of Taxpayer that Tax Commissioner Retained Jurisdiction Over Administrative Appeal
The Ohio Supreme Court recently ruled in favor of the taxpayer in Crown Communications, Inc. v. Testa, 2013-Ohio-3126, who we represented. The Tax Commissioner failed to provide proper instructions to…
Ohio Governor Vetoes Click-Through Nexus
Although included in the version passed by the Ohio General Assembly, Governor Kasich vetoed click-through nexus provisions from Ohio's Budget Bill signed Sunday night. Similar laws have been enacted in…
Republican Leaders Agree on Ohio Tax Plan
With both the House and Senate controlled by Republicans, significant changes to Ohio’s tax landscape were certain to occur after Gov. Kasich unveiled his proposed budget for the upcoming biennium…
Northeast Ohio State and Local Tax Conference
Steve and Rich will be participating in the inaugural Northeast Ohio State & Local Tax Conference on July 25, 2013 in Independence, Ohio. The Conference, presented by The University of…
Ohio Sales/Use Tax: Exempt Purchases of Property Incorporated into Real Property
Generally, a contractor’s purchase of tangible personal property to be incorporated into real property is taxable. However, a contractor’s material purchases are not taxable when incorporated into: Real property under…
Ohio Commercial Activity Tax Sourcing Rules Provide Planning Opportunities
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…