OSBA Sales & Use Tax Subcommittee Highlights Recent Cases

BDB-Best-Lawyers

Click here to view the Sales & Use Tax Subcommittee Report that Steve and Rich presented to the Ohio State Bar Association’s Taxation Law Committee on January 27, 2022. The OSBA Sales/Use Tax Subcommittee Report discusses recent developments concerning the scope of taxable services, as well as the federal preemption of taxation on internet services which were previously taxable in Ohio.

If you have any questions regarding this Subcommittee Report or any Ohio sales & use tax questions, please do not hesitate to contact us. Previous Subcommittee Reports are available on our Resources tab.

Attorney Steven A. Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC. He helps clients with complicated tax challenges including Ohio sales/use, income, commercial activity and federal taxes and has represented clients before the Ohio Supreme Court. Steve can be reach at sdimengo@bdblaw.com or 330.258.6460.

Richard B. Fry III is a partner and Buckingham’s Taxation Practice Group Chair. He focuses on state and local tax compliance and controversies, including Ohio and multistate sales/use tax, commercial activity tax, and personal income tax issues. Rich can be reached at rfry@bdblaw.com or 330.258.6423

Nathan M. Fulmer is an associate in Buckingham’s Taxation Practice Group. He represents clients on a broad range of tax planning and controversy matters. His joint degree in taxation allows him to provide unique solutions when assisting clients on business matters. Nate can be reached at nfulmer@bdblaw.com or 330.258.6464.

About Buckingham, Doolittle & Burroughs:

Buckingham, Doolittle & Burroughs, LLC is a corporate law firm that counsels middle-market executives and business leaders all over Ohio and beyond. With offices in Canton, Akron, and Cleveland, Buckingham offers clients Business Law Reimagined through sophisticated and practical legal services. Serving the region for more than 100 years, Buckingham’s mission is to deliver meaningful experiences through the practice of law, exceed expectations in terms of service, counsel and business sense, and to offer continuous value to the industries, communities and clients they serve. For more information, news and updates, visit bdblaw.com.

Share This:

Ohio Pending Budget Bill reduces individual income tax rates, eliminates sales tax exemptions, and extends business tax credits; [...]

Ohio reappraises and updates real property valuations every three years, and that means higher taxes. For tax year [...]

Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were [...]

Schedule Your Consultation

The First Step is Starting the Conversation

Name(Required)
This field is hidden when viewing the form
This field is hidden when viewing the form

Buckingham, Doolittle & Burroughs, LLC is a preeminent business law firm in Northeast Ohio with offices in Akron, Canton and Cleveland.

3800 Embassy Parkway, Suite 300
Akron, OH 44333

4277 Munson Street NW, Canton, OH 44718

1375 East 9th Street, Suite 1700
Cleveland, OH 44114

© 2025 All Rights Reserved | Buckingham, Doolittle & Burroughs, LLC