Iowa Supreme Court Fries the Colonel for $250M
The Iowa Supreme Court recently handed down a decision in the case of Kentucky Fried Chicken v. The Iowa Department of Revenue and Finance, affirming the imposition of Iowa’s corporate…
Ohio’s Business Tax Climate Ranked In the Bottom Five by The Tax Foundation
Annually, The Tax Foundation ranks the 50 states according to how friendly their tax climate is to businesses. A friendly tax climate can be especially beneficial in difficult economic times,…
Maximizing the Manufacturing Exemption from Ohio Sales/Use Tax: Part 2 – When is a Product “Complete”?
As described in Part 1 of this article, the scope of the manufacturing exemption from Ohio sales and use tax is determined by the beginning and end of the “manufacturing…
Disclosure of Amazon.com Customer Names Protected by Free Speech
In a decision last week, the U.S. District Court for the Western District of Washington ruled that internet retail giant Amazon.com was protected from disclosing its customer names and certain…
Ohio Sales/Use Tax: Maximizing the Packaging Exemption for Food Processors and Retailers (and perhaps Wholesalers)
An often over-looked and underutilized exemption from Ohio sales and use tax is the so-called “packaging exemption”. To claim this exemption, the business must engaged in one of several enterprises,…
Ohio CAT: What is the significance of the Tax Commissioner’s L.L. Bean determination?
The Ohio Tax Commissioner’s recent Final Determination upholding the Ohio Commercial Activity Tax (Ohio CAT) assessments against L.L. Bean has received much national attention lately, but for the wrong reason.…
Ohio State Bar Association Sales/Use Tax Subcommittee Report For September 24, 2010
Click here for a brief summary of recent Ohio sales/use tax discussions Steve is presenting as Chair of the Ohio State Bar Association Sales/Use Tax Subcommittee at the September, 2010…
Sales Tax Collection Obligations Concerning Drop Shipments
A drop shipment is when a vendor accepts an order from a consumer for a product it does not have in stock and directs its supplier (a manufacturer or wholesaler)…
Ohio Sales And Use Tax: Should Food Service Operators Discard Their Separate Beverage Coolers?
The Ohio Department of Taxation (“Department”) recently published an Information Release concerning the Ohio sales and use tax exemption under R.C. 5739.02(B)(27) for persons licensed to conduct food service operations.…
Ohio Income Tax Residency: Not So Clear for Athletes/Entertainers with Multiple Homes
It’s no secret athletes and entertainers are attracted to no-income tax states, such as Florida, Texas and Nevada. Recently, the tax savings offered by these states was highly publicized as…