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…
Depending on the nature of the project, contractors may claim an Ohio sales / use tax exemption on material purchases using several different exemption certificates. If installing a business fixture…
In Bay Mechanical & Elec. Corp v. Testa, the Ohio Supreme Court recently denied an Ohio sales tax exception based upon the taxpayer’s failure to provide sufficient evidence to support…
Generally, Ohio sales and use tax is not imposed upon tangible personal property used or consumed directly in agricultural activities. R.C. 5739.02(B)(42)(n). Similar to the manufacturing exemption, the following items…
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…
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…
Prior to the enactment of Am. Sub. H.B. 153 last year, the Ohio Department of Taxation (Department) had taken the controversial position that the full face value of a gift…
As originally proposed, the Ohio Department of Taxation’s administrative rule (O.A.C. § 5703-9-60) required taxpayers wishing to take advantage of the payment plan under the Ohio use tax amnesty program…
Click here to view Steve's January 20, 2012 report presented to the Taxation Section of the Ohio State Bar Association as Chair of the Sales/Use Tax Subcommittee.
Ohio’s sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75%. Are you taking advantage of the following broad exemptions? Leased…