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…
As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, click here to view the report Steve and Rich presented at the January 19, 2017 Taxation Committee meeting. As you will notice, many of the…
The Ohio Supreme Court encountered a relatively unique situation in Giddens v. Testa, 2016-Ohio-8412. The two shareholders of Redneck, Inc., who resided in Missouri, received large dividends in 2008, at…
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…
Are you correctly assessing multistate tax obligations outside of your base/home state? This is important since there is no statute of limitations for assessments for the failure to file in…
Ohio Commercial Activity Tax includes a significant exclusion from gross receipts for amounts received by a taxpayer acting in an agency capacity. R.C. 5751.01(F)(2)(I) excludes “property, money, and other amounts…
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 September 22, 2016 Taxation Committee meeting. If you have any question…
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…
Ohio Supreme Court mandates Ohio Tax Commissioner refund Congressman Jim Renacci $359,822 plus interest. Represented by Buckingham Tax Attorney, Steven A. Dimengo, and Litigator, Matthew R. Duncan, U.S. Congressman Jim…
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…