If you have any questions pertaining to any of these blog posts, please contact [email protected]

Upcoming Events

  • May 9, 2017 : Ohio Society of CPAs Columbus Spring CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 10, 2017 : Ohio Society of CPAs Youngstown CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 18, 2017 : Ohio Society of CPAs Akron CPE Day
    • Richard B. Fry: “Substantial Nexus Wars”
  • May 23, 2017 : Ohio Society of CPAs Cleveland Spring CPE Day
    • Steven A. Dimengo: “Sales Tax Compliance / Internet Tax”
    • Richard B. Fry: “Substantial Nexus Wars”

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

June 19, 2017

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 had been collected. Generally, vendors should collect exemption certificates from their customers at the time of the sale or with 90 days thereafter. Accepting a… Read More

Tax Talk – Steve Dimengo on Sales Tax and Manufacturing Exemption

June 2, 2017

Welcome to TaxTalk–a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Steve talks about Ohio sales and use tax and the manufacturing exemption that is often misunderstood. Click the link above to watch a short video.

Following Ohio’s Budget Bill – What’s included and how will the deficit be eliminated?

May 17, 2017

Welcome to TaxTalk–a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Buckingham Partner, Rich Fry discusses current issues concerning the proposed Ohio Budget Bill for FY2018-2019 (H.B. 49), which was recently passed by the Ohio House and is now… Read More

, ,

Tax Talk – State of Mind: State and Local Tax Conference

May 9, 2017

Welcome to TaxTalk–a video series where Buckingham Partners Steven A. Dimengo and Richard B. Fry discuss hot topics, new developments and tax law you need to know. Steve talks about the inception and development of the annual State and Local Tax Conference hosted by the Ohio Society of CPAs and the University of Akron; sponsored… Read More

Ohio sales tax refund claim remanded as the Board of Tax Appeals finds that sufficient evidence was presented to the Tax Commissioner.

May 3, 2017

The taxpayer, Pride of Cleveland Scooters, LLC, discovered that it had overpaid sales tax for three years due an error resulting in the company’s sales being inflated on its sales tax returns. It filed refund claims for three years and submitted evidence supporting the actual sales amount, including profit and loss statements, explanatory spreadsheets, and… Read More

, , , ,

Beer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

April 18, 2017

The Ohio Board of Tax Appeals (BTA) ruled in favor of Great Lakes Bar Control, Inc. (“Great Lakes”) that maintaining draft beer dispensing services are not subject to Ohio sales tax. Great Lakes Bar Control, Inc. v. Testa, BTA Case No. 2016-34 (Apr. 14, 2017). Great Lakes was represented by Buckingham attorneys Steve Dimengo, Matt… Read More

, , , ,