State and Local Tax

Our State and Local Tax (SALT) team helps businesses and individuals navigate the complex and evolving landscape of Ohio and multistate tax law. We advise on income, sales and use, property, commercial activity, and other state and local taxes that impact operations and profitability.

We assist clients with tax planning, audit defense, refund claims, voluntary disclosures, and administrative appeals. Our attorneys have deep experience representing taxpayers before the Ohio Department of Taxation, local tax authorities, and the Ohio Board of Tax Appeals.

We also work closely with clients on nexus analysis, apportionment issues, and tax-efficient structuring of transactions and business activities. Whether managing tax exposure during growth or responding to enforcement actions, we deliver responsive, technically sound solutions.

From proactive planning to dispute resolution, we provide clear, strategic legal counsel that helps clients manage their SALT obligations and stay compliant while minimizing unnecessary tax burdens.

Experienced Attorneys

Steven A. Dimengo

Managing Partner

Richard B. Fry III

Partner

Nathan M. Fulmer

Associate

The Ohio Supreme Court in Beaver Excavating Co. v. Testa recently ruled that the allocations of receipts from [...]