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 22, 2015 Taxation…
Ohio Income Tax: An Individual May Now Spend Up to 7 Months In Ohio, But Still Be Taxed As A Nonresident Under the Bright-Line Residency Test
Qualifying as a nonresident for Ohio income tax purposes, which can significantly reduce tax owed on investment and business income, has gotten easier. Ohio residents are taxed on all their…
The ABCs of Ohio’s Back-to-School Sales Tax Holiday
Back-to-school shopping just got a little better for Ohio taxpayers due to the recent enactment of Senate Bill 243 which exempts the purchase of clothing and school supplies from Ohio…
Welcomed Ohio Municipal Income Tax Reform To Be Implemented For 2016 Tax Year
Updating our previous post, Gov. Kasich signed H.B. 5, the Ohio Municipal Income Tax Reform Bill, into law on December 19, 2014. The Bill requires Ohio municipalities imposing an income…
BTA Expands Its Definition of “Responsible Party” In Two Recent Cases
On September 23, 2014, we posted about the expansion of who qualifies as a “responsible party.” In that case, Wilson v. Testa, the Board of Tax Appeals found an “investment…
Spending Bill Extends Ban on Internet Tax, Again
An extension until October 1, 2015 of a ban on taxing Internet access was included in the $1.1 trillion government funding bill passed by the House and the Senate. The…
Much-Needed Municipal Income Tax Reform Approved by Ohio Senate; House Set to Vote Next
The Ohio Senate passed House Bill (“H.B.”) 5, which would streamline Ohio’s municipal income tax system. H.B. 5 is greatly needed due to the over 600 different municipalities with varying…
Amid Soaring Cyber Monday Sales, Marketplace Fairness Act Debate Heats Up
Following Black Friday, attention turns to the tremendous amount of online sales made during Cyber Monday / Cyber Week. With online sales continuing to increase as well as the looming…
Transportation for Hire: Truck Exemption Disallowed Due to Lack of Evidence
In Arcaro v. Testa, Ohio BTA Dkt. No. 2014-432 (10/22/2014), the Ohio BTA affirmed the Tax Commissioner’s determination that denied the objections to a use tax assessment based on the…
Quick Service Restaurants (QSR) Sales Tax Compliance Report: New Options to Consider During a Sales Tax Audit
The Ohio Department of Taxation (“Department”) recently held a series of interested party meetings concerning sales tax compliance for Quick Service Restaurants (“QSRs”), which have received increased scrutiny from the…
- Go to the previous page
- 1
- …
- 12
- 13
- 14
- 15
- 16
- 17
- 18
- …
- 27
- Go to the next page