Blog
6 min read
What to Do If Your Ohio Business Rece... When your business receives an audit engagement letter, don’t panic. While an audit may be time-consuming, costly,...
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State and Local Tax
Strategically guiding clients through state and local tax compliance, planning, and controversies.
The State and Local Tax Group at Buckingham has the expertise to approach complex taxation matters in an efficient and innovative manner. Our team’s expertise lies in navigating the complex landscape of Ohio and multistate tax laws. We make it a priority to identify potential issues and opportunities that often deliver considerable savings without adversely affecting your business operations. Our SALT team, led by Steve Dimengo and Rich Fry, has 50+ years of combined experience, ranging from local tax appeals and proceedings, strong relationships with the Ohio Department of Taxation, and successful representation before the Ohio Supreme Court and Board of Tax Appeals.
Areas of Representation
As a component of our Taxation Group, our SALT practice specializes in business tax planning and compliance, audits and disputes, credits and incentives, exemptions, real estate taxation, and more. Along with the topics covered in The Ohio State Tax Blog, our team has experience in handling the following types of cases:
- Taxation: Tax Controversies
- Litigation in State courts and tax tribunals, including Ohio Supreme Court and Ohio Board of Tax Appeals
- Audits ( state sales/use, income, business / commercial activity, property and franchise taxes)
- Administrative Appeals
- Criminal Tax Investigations
- Sales & Use Tax
- Commercial Activity Tax
- Multistate Tax Planning
- Real Property Tax
- Ohio Municipal Income / Net Profit Tax
State and Local Tax FAQs: Your Questions Answered by Our Legal Team
Who is responsible for collecting sales tax?
What is a retail sale?
A sale to a consumer that does not intend to resell product or taxable service.
What sales are subject to sales or use tax?
All sales of tangible personal property are presumed to be taxable, while only specifically enumerated services are subject to sales tax.
What is Ohio commercial activity tax?
Tax imposed on businesses for the privilege of doing business in Ohio.
What is the tax base for commercial activity tax?
Gross receipts, without deduction for cost of good sold or expenses that are to Ohio. This results in tax pyramiding And does not value the privilege of doing business based upon the income actually earned from the state.
What is pass-through entity tax?
Income tax imposed on the distributive share of income of partnerships and S corporations allocated to nonresident owners.
What is the SALT cap workaround?
As part of the tax cuts and jobs act, the federal deduction for state and local taxes was limited to $10,000. To allow larger deductions for business income from pass-through entities, states, including Ohio, enacted, elective, taxes, imposed at the entity level. The IRS accepts these taxes as being deductible by the entity in IRS notice 20 20–75.
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Who is responsible for collecting sales tax?
-
What is a retail sale?
A sale to a consumer that does not intend to resell product or taxable service.
-
What sales are subject to sales or use tax?
All sales of tangible personal property are presumed to be taxable, while only specifically enumerated services are subject to sales tax.
-
What is Ohio commercial activity tax?
Tax imposed on businesses for the privilege of doing business in Ohio.
-
What is the tax base for commercial activity tax?
Gross receipts, without deduction for cost of good sold or expenses that are to Ohio. This results in tax pyramiding And does not value the privilege of doing business based upon the income actually earned from the state.
-
What is pass-through entity tax?
Income tax imposed on the distributive share of income of partnerships and S corporations allocated to nonresident owners.
-
What is the SALT cap workaround?
As part of the tax cuts and jobs act, the federal deduction for state and local taxes was limited to $10,000. To allow larger deductions for business income from pass-through entities, states, including Ohio, enacted, elective, taxes, imposed at the entity level. The IRS accepts these taxes as being deductible by the entity in IRS notice 20 20–75.
Meet Our State and Local Tax Attorneys
With 50+ years of combined experience in state and local tax law, our team of attorneys provide legal solutions tailored to you.
Articles and Resources
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