This is a follow-up to our recent post regarding the pending Supreme Court case South Dakota v. Wayfair and the future of requisite sales tax “substantial” nexus for remote sellers.…
On March 30, 2018, Ohio passed two bills affecting Ohio Taxpayers. SB22 updates Ohio’s conformity to the Internal Revenue Code and incorporates important changes from the federal Tax Cuts and…
Welcome to TaxTalk--a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Discover developments in…
In 1992, the Supreme Court held in Quill Corp. v. North Dakota that a state cannot require an out-of-state retailer (remote seller) to collect sales or use tax unless the…
The Franklin County Court recently denied a challenge to the provision in H.B. 49 that allows taxpayers to file a single municipal net profit return with the Ohio Tax Commissioner…
Due to the recent passage of Tax Cuts and Jobs Act, states are actively looking for solutions to offset losses of revenue that could result from the new legislation. One…
Click here to view the report Steve and Rich, Co-Chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, presented at the January 18, 2018 Taxation Committee meeting. These are…
Ohio’s manufacturing exemption is defined broadly to exempt from sales / use tax items purchased to be used in manufacturing, assembling, processing, or refining a product. Assembly is defined as…
Buckingham Tax Attorneys, Steve Dimengo and Rich Fry, just obtained a victory from the Ohio Board of Tax Appeals (BTA) for their client in Karvo Paving Co. v. Testa, BTA…
Ohio’s General Tax Amnesty will be open from January 1, 2018 through February 15, 2018, allowing taxpayers to resolve any Ohio tax delinquency, including: individual income tax; employer withholding tax;…