Ohio Sales / Use Tax: Leased employees qualify for permanent assignment exception despite fluctuating amount spent on personnel by purchaser

R.C. 5739.01(B)(3)(k) makes “employment services” taxable. Although this includes a broad range of situations where personnel are provided to the taxpayer, there are a few exceptions. The permanent assignment exception,…

Continue ReadingOhio Sales / Use Tax: Leased employees qualify for permanent assignment exception despite fluctuating amount spent on personnel by purchaser

Don’t Miss Out: MTC Extends Deadline to November 1st for Online Marketplace Voluntary Disclosure Initiative

Updating an earlier post, the Multistate Tax Commission extended the deadline for the Online Marketplace Seller Voluntary Disclosure Initiative to November 1, 2017 due to great response from remote vendors…

Continue ReadingDon’t Miss Out: MTC Extends Deadline to November 1st for Online Marketplace Voluntary Disclosure Initiative

Legislation introduced to provided that compensation paid by Professional Employer Organizations on behalf of Ohio small businesses would qualify for deduction

Some small business owners became entangled in Ohio income tax audits due to arrangements outsourcing their human resource functions to a professional employer organizations or PEO. The hallmark of a…

Continue ReadingLegislation introduced to provided that compensation paid by Professional Employer Organizations on behalf of Ohio small businesses would qualify for deduction

Ohio Commercial Activity Tax: Board of Tax Appeals takes first stab at situsing receipts from tangible personal property sales – Finally!

Gross receipts from sales of tangible personal property are sitused to Ohio if the goods are received by the purchaser in Ohio. R.C. 5751.033(E). The statute provides that the property…

Continue ReadingOhio Commercial Activity Tax: Board of Tax Appeals takes first stab at situsing receipts from tangible personal property sales – Finally!

Ohio Sales Tax Audits: No exemption certificates? Ohio vendors have several additional avenues for demonstrating that its sales were not subject to tax

As part of a routine audit of a vendor’s sales, the Ohio Department of Taxation (“DOT”) will ask the vendor to produce exemption certificates to support any sales for which no tax…

Continue ReadingOhio Sales Tax Audits: No exemption certificates? Ohio vendors have several additional avenues for demonstrating that its sales were not subject to tax