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July 25, 2019 : Steven A. Dimengo and Richard B. Fry | 7th Annual Ohio State and Local Tax Conference

Ohio sales / use tax: High-speed communication cable lines are now nontaxable real property improvements creating significant refund opportunity for taxpayers

October 28, 2019

The Ohio Board of Tax Appeals recently overturned precedent and held that the installation of industry-standard communication lines constituted nontaxable real property improvements rather than taxable business fixtures. Nationwide Mutual Insurance Co. v. McClain, Ohio BTA Case No. 2018-313 (October 22, 2019). Despite a previous ruling that the same type of cabling was a business… Read More

Taxpayer permitted to correct fatal mistake by retroactively making consolidated election for Ohio commercial activity tax and excluding intercompany receipts from tax.

October 22, 2019

The Ohio Board of Tax Appeals recently allowed a taxpayer to retroactively elect to be taxed as a consolidated taxpayer for Ohio commercial activity tax, even after an audit had commenced. Nissan North America, Inc. v. McClain, Ohio BTA Case No. 2016-1076 (October 9, 2019). Even though Nissan failed to elect consolidated status when it… Read More

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Paving the Way to Tax Refunds | Buckingham Wins Big for Ohio Heavy Highway Contractors

October 7, 2019

Buckingham Tax Attorneys Steve Dimengo and Rich Fry recently obtained a favorable ruling from the 9th District Court of Appeals for their client in Karvo Paving Co. v. Testa, 2019-Ohio-3974. This victory enables highway and road paving contractors to purchase traffic maintenance property, such as barrier walls, temporary traffic signs, etc., exempt from Ohio sales /… Read More

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

September 19, 2019

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 September 19, 2019. The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent… Read More

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Getting Counsel Involved Early can Save your Ohio Sales / Use Tax Refund

September 6, 2019

Recently, the Ohio Board of Tax Appeals (BTA) denied a taxpayer’s sales tax refund in part because it could not consider the taxpayer’s improperly submitted evidence. In Environmental Quality Management Inc. v. McClain, BTA No. 2018-1194 (August 8, 2019),  the taxpayer sought a refund for sales tax paid on software used by non-Ohio employees. The… Read More

Practical Law – Sales and Use Tax for Remote Sellers: Ohio

August 28, 2019

A Q&A guide to remote sellers’ exposure to sales and use tax in Ohio after the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. in 2018. This Q&A addresses issues including nexus for remote sellers, taxability based on economic nexus and software nexus, economic nexus thresholds (including the threshold measurement period), the Streamlined… Read More

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