Steven A. Dimengo

Managing Partner

Steve is an Ohio tax attorney serving as the first call his clients make when faced with a tax challenge. The more complicated the challenge, the more he can help you and your company. This includes representing the Cincinnati Reds before the Ohio Supreme Court to exempt their purchases of bobbleheads (and other promotional items) from Ohio sales and use tax.

Typically, Steve’s clients own or manage a business. He works directly with clients to save them substantial amounts of money and resolve even their most complicated tax and general business issues. Steve’s clients think of him as their trusted advisor that, while valuable, is so hard to find.

Steve concentrates his practice on Ohio sales, income and commercial activity taxes as well as transactions with federal tax implications. This includes comprehensive Ohio tax audits, appeals, and planning; sales of real property; and the acquisition or sale of businesses. Steve shares his knowledge through following and creating key developments, speaking, and writing to both legal and non-legal audiences. Steve’s experience helps me achieve the best possible results as efficiently as possible for each and every client.

Listen to Steve on the Greater Akron Chamber’s podcast, Dreamers, Drivers, Doers.

View Steve Dimengo arguing a case in front of the Ohio Supreme Court in the representation of Cincinnati Reds, LLC vs Testa

AWARDS & HONORS

  • Selected for inclusion in Chambers USA Guide, 2025 – Tax in Ohio, Band 2 (2020-2025)
  • Selected for inclusion in Ohio’s Super Lawyers® (2004-2025), as voted by peers
  • Recognized as one of Cleveland’s Top 50 Super Lawyers (2025)
  • Recognized as one of Ohio’s Top 100 Super Lawyers (2025)
  • Recognized in The Best Lawyers in America®(2003-2026)
  • Listed in Cleveland Magazine’s The Cleveland 500 since 2021
  • The University of Akron School of Law Distinguished Alumni Award (2022)
  • Crain’s Cleveland Business Notables in Law (2022)
  • Named in Best Lawyers in America® “Lawyer of the Year” for Tax Law (2017 & 2021)
  • Martindale-Hubbell Peer Review Rating of AV® Preeminent™, which is the highest possible rating in both legal and ethical standards as established by confidential opinions from members of the Bar.
  • Corporate Chair for JDRF Akron One Walk (2017)
  • Dr. Frank L. Simonetti Distinguished Alumni Award from the University of Akron College of Business (2015)
  • Selected for inclusion in Ohio’s Super Lawyers Business Edition® for Tax Law (2014)
  • Distinguished Alumni Award from the Archbishop Hoban High School Alumni Association (2013)
  • Named Akron Best Lawyers® ‘Tax Lawyer of the Year’ (2012)
  • Listed in Super Lawyers Corporate Counsel Edition® for Tax Law (2009)
  • Listed in Northern Ohio Live – Ohio’s Top Lawyers (2003)
  • Listed in Inside Business Magazine as a Leading Lawyer in Northeast Ohio in Tax Law, as voted by his peers (2001)

PROFESSIONAL & CIVIC INVOLVEMENT

  • Summit Education Initiative, Member, Board of Directors
  • Greater Akron Chamber of Commerce Chair’s Circle, Trustee
  • The 50 Club of Cleveland
  • United Way of Summit County, Member, Board of Trustees
  • The University of Akron Master of Taxation Program (State and Local Tax), Adjunct Professor
  • Archbishop Hoban High School, Secretary and Trustee
  • Archbishop Hoban High School Trust Fund, Chairman

Past Affiliations

  • JDRF One Walk 2017, Corporate Chairman
  • Ohio Tax Commissioner’s Advisory Council

Presentations & Publications

Presentations:

  • “Basic Manufacturing Exclusions and Exemptions”
  • “Can Anything be a Business Fixture” Ohio Tax Conference”
  • “Choice of Entity for Holding Real Property”
  • “Cutting Edge Tax Planning”
  • “Exiting Business: Ohio Income Tax Considerations”
  • “Maximizing Sales and Use Tax Exemptions to Taxation”
  • “Minimizing Sales & Use Tax”
  • “Nexus Issues and Considerations”
  • “Ohio Sales/Use Tax: Recent Trends, Developments and Planning Opportunities”
  • “Ohio Sales and Use Tax Implications for the Construction and Manufacturing Industries”
  • “Ohio Sales & Use Tax: New Audit Developments & Refund Policies”
  • “Ohio’s State and Local Tax Landscape – Facilitating Business Growth and Stability”
  • “Representing Your Client in a Sales Tax Audit”
  • “Sales & Use Tax in Ohio”
  • “Sales & Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers”
  • “Tax-Free (Like-Kind) Exchanges of Real Estate”
  • “Understanding Sales and Use Tax”
  • “What You Need to Know About Ohio’s New and Old Tax Provisions”

Publications:

Steven A. Dimengo

Managing Partner

Tel: 330.258.6460

Fax: 330.258.6559

Akron

3800 Embassy Parkway
Suite 300
Akron, OH 44333

EDUCATION

  • The University of Akron Law School (J.D., cum laude, 1986)
  • The University of Akron (MTax, 1986)
  • The University of Akron (B.A., magna cum laude, 1983)
  • Certified Public Accountant (1987)

ADMISSIONS

  • Ohio
  • U.S. District Court
  • U.S. Tax Court

Associations

  • Akron Bar Association
    • Taxation Section
  • American Bar Association
  • Ohio State Bar Association
    • Chair, Taxation Section, including Sales & Use Tax Subcommittee

PRACTICE AREAS

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Experience

  • Substantial representation before the Ohio Tax Commissioner, Ohio Board of Tax Appeals and the Ohio Supreme Court, as well as before the Internal Revenue Service
  • Practices primarily in consultation and representation with respect to federal, multistate and Ohio tax law matters
  • Engaged to structure proposed transactions in a manner to obtain optimum tax minimization
  • Serves as Managing Partner of the Firm and is chairman of the Executive Committee
  • Served as department head of the Taxation Section of the Business Practice Group (1995-2006, 2009-2019)
  • Served as Business Practice Group Leader
  • Served as vice president, secretary and treasurer of the firm’s board of managers
  • Joined the firm as an associate in 1989; elected partner in 1994

REPRESENTATIVE MATTERS/REPORTED CASES

Ohio Supreme Court:

  • CheckFree Services Corp. v. Harris, Ohio BTA No. 2019-13 (October 10, 2024) (Ohio Sales/Use Tax)
  • VVF Intervest, LLC v. Harris, Ohio BTA No. 2019-1233 (September 13, 2023) (Ohio CAT)
  • Defender Sec. Co. v. McClain, 2020-Ohio-4594 (Ohio CAT)
  • Great Lakes Bar Control, Inc. v. Testa, Tax Comm’r of Ohio, 2018-Ohio-5207 (Ohio Sales/Use Tax)
  • Cincinnati Reds, LLC v. Testa, Tax Comm’r of Ohio, 2018-Ohio-4669 (Ohio Sales/Use Tax)
  • E. Mfg Corp. v. Testa, Tax Comm’r of Ohio, 154 Ohio St.3d 200, 2018-Ohio-2923 (Ohio Sales/Use Tax)
  • Accel, Inc. v. Testa, Tax Comm’r of Ohio, 152 Ohio St.3d 262, 2017-Ohio-8798 (Ohio Sales/Use Tax)
  • Renacci v. Testa, Tax Comm’r of Ohio, 148 Ohio St.3d 470, 2014-Ohio-3394 (Ohio Penalty)
  • Crown Communications, Inc. v. Testa, Tax Comm’r of Ohio, 136 Ohio St.3d 209, 2013-Ohio-3126 (Ohio Personal Property Tax)
  • WCI Steel, Inc. v. Testa, Tax Comm’r of Ohio, 129 Ohio St.3d 256, 2011-Ohio-3280 (Ohio Personal Property Tax)
  • Global Knowledge Training, LLC v. Levin, 127 Ohio St.3d 34, 2009-Ohio-1543 (Ohio Sales/Use Tax)
  • Marc Glassman, Inc. v. Levin, 119 Ohio St.3d 254, 2008-Ohio-3819 (Ohio Sales/Use Tax)
  • Castle Aviation, Inc. v. Wilkins, 109 Ohio St.3d 290, 2006-Ohio-2420 (Ohio Sales/Use Tax)
  • Crew 4 You, Inc. v. Wilkins, 105 Ohio St.3d 356, 2005-Ohio-2167 (Ohio Sales/Use Tax)
  • Funtime, Inc. v. Zaino, 105 Ohio St. 3d 74, 2004-Ohio-6890 (Ohio Sales/Use Tax)
  • Shugarman Surgical Supply, Inc. v. Zaino, 97 Ohio St.3d 183, 2002-Ohio-5809 (Ohio Sales/Use Tax)
  • Akron Mgt. Corp v. Zaino, 94 Ohio St. 3d 101, 2002-Ohio-63 (Ohio Sales/Use Tax)
  • Maxxim Medical, Inc. v. Tracy, 87 Ohio St.3d 337, 1999-Ohio-136 (Ohio Sales/Use Tax)
  • Stein, Inc. v. Tracy, 84 Ohio St. 3d. 501, 1999-Ohio-365 (Ohio Sales/Use Tax)

Ohio Board of Tax Appeals:

  • Karvo Paving Co. v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2016-782 (Jan. 4, 2018) (Ohio Sales/Use Tax)
  • Pride of Cleveland Scooters LLC v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2016-375 (Apr. 11, 2017) (Ohio Sales/Use Tax)
  • Dulay v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2014-2074 (Dec. 3, 2015) (Ohio Sales/Use Tax)
  • Heartland Education Community, Inc. v. Testa, Tax Comm’r of Ohio, Ohio BTA No. 2012-277 (Sept. 3, 2014) (Ohio Real Property Tax)
  • WCI Steel, Inc. v. Wilkins, Ohio BTA No. 2005-A-1565 (Dec. 28, 2012) (Ohio Sales/Use Tax)
  • Dannon Company Co., Inc. v. Tracy, Ohio BTA No. 97-M-233 (Sept. 11, 1998) (Ohio Sales/Use Tax)
  • General Electric Credit of Tennessee v. Tracy, Ohio BTA No. 95-K-221 (June 27, 1997) (Ohio Sales/Use Tax)
  • E.G. Baldwin & Associates, Inc. v. Tracy, Ohio BTA No. 95-K-222 (May 30, 1997) (Ohio Sales/Use Tax)
  • Haberman v. Tracy, Ohio BTA No. 91-A-1639 (Mar. 19, 1993) (Ohio Income Tax)
  • Reiter Dairy, Inc. v. Limbach, Ohio BTA No. 90-Z-503 (Jan. 15, 1993) (Ohio Sales/Use Tax)
  • Express Packaging, Inc. v. Limbach, Ohio BTA No. 89-K-22 (Sept. 18, 1992) (Ohio Sales/Use Tax)
  • U.C. Industries v. Limbach, Ohio BTA No. 89-J-1070 (August 7, 1992) (Ohio Sales/Use Tax)
man-working-calculator-laptop-computer-finance-pen-documents

Ohio Pending Budget Bill Heads to Gov. DeWine for Final Approval

  • Richard B. Fry III, Steven A. Dimengo, Nathan M. Fulmer
  • June 30, 2025
  • 2 mins, 15 secs

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

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Steve Dimengo Recognized in 2025 Chambers USA Guide

  • Steven A. Dimengo
  • June 6, 2025
  • 1 min, 13 secs

We are proud to announce that Steve Dimengo has once again been recognized in the 2025 Chambers USA [...]

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A blonde businesswoman wearing glasses and a yellow shirt analyzes business state and local tax in Ohio.

Challenges Businesses Face with Ohio State and Local Taxes

  • Steven A. Dimengo, Richard B. Fry III, Nathan M. Fulmer
  • November 27, 2024
  • 7 mins, 0 secs

From understanding how businesses are taxed to navigating changes in Ohio tax regulations, it’s important to be aware [...]

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