Beer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

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…

Continue ReadingBeer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

Ohio Sales & Use Tax: Digital Advertising Recognized as Nontaxable, but HB 466 Falls Short of Comprehensive Solution to Taxing on Services Delivered Online.

As we previously posted, the Ohio Department of Taxation has taken an extremely expansive view of taxable electronic information services (EIS). Per the Department, EIS essentially includes any services delivered…

Continue ReadingOhio Sales & Use Tax: Digital Advertising Recognized as Nontaxable, but HB 466 Falls Short of Comprehensive Solution to Taxing on Services Delivered Online.

Ohio Sales & Use Tax – Are you certain your business is complying with its Direct Pay Permit? Stiff penalties and personal liability exist for failures to observe direct pay requirements.

The Department of Taxation recently updated its direct pay authority program to help ensure compliance amongst permit holders. Information Release ST 2003-01 (Updated March 2016). As part of the program,…

Continue ReadingOhio Sales & Use Tax – Are you certain your business is complying with its Direct Pay Permit? Stiff penalties and personal liability exist for failures to observe direct pay requirements.

Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the January 7, 2016 Taxation Committee meeting. Of particular interest is the recent…

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Proposed settlement of Walmart sales tax class action calls for at least $3 Million to be reimbursed to customers.

Plaintiffs filed a class action complaint last May against Wal-Mart Stores Inc. in the U.S. District Court for the Northern District of Ohio alleging that Wal-mart “systematically shortchanges customers who…

Continue ReadingProposed settlement of Walmart sales tax class action calls for at least $3 Million to be reimbursed to customers.

Are you sure you’re an Ohio non-resident? Bright-line residency effectively muted: Ohio Supreme Court rules taxpayers must satisfy the burdensome common-law domicile test for Ohio income tax even when residency affidavit filed.

The Ohio Supreme Court delivered a significant blow to individuals claiming nonresident status for Ohio personal income tax under the bright-line residency statute. Cunningham v. Testa, 2015-Ohio-2744. The Ohio statute…

Continue ReadingAre you sure you’re an Ohio non-resident? Bright-line residency effectively muted: Ohio Supreme Court rules taxpayers must satisfy the burdensome common-law domicile test for Ohio income tax even when residency affidavit filed.

Ohio Budget Bill for FY 2016-2017 Enacted: Significant expansion of sales/use tax nexus, including click-through nexus; further personal income tax reductions, including for small business owners.

Ohio’s biennium budget bill for FY 2016-2017 provides for expanded sales/use tax nexus and further income tax reductions. (Am. Sub. H.B. 64). Gov. Kasich made extensive use of his line-item…

Continue ReadingOhio Budget Bill for FY 2016-2017 Enacted: Significant expansion of sales/use tax nexus, including click-through nexus; further personal income tax reductions, including for small business owners.