Blog

Ohio Department of Taxation Aggressively Extends Electronic Information Service Tax Base

Amongst Ohio’s taxable services are electronic information services, defined in R.C. 5739.01(Y)(1)(c) as providing access to computer equipment through telecommunications to either:   Examine or acquire data stored in or accessible to the computer equipment; or Placing data into computer equipment to be retrieved by designated recipients with access to the computer equipment.   In... Read More

Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the January 7, 2016 Taxation Committee meeting. Of particular interest is the recent Ohio Supreme Court case that held officers can contest procedurally defective corporate assessments. If you have any question regarding the subcommittee report or any sales / use... Read More

Third Annual Northeast Ohio State and Local Tax Conference Provides Invaluable Updates on the Current State of Ohio and Multistate Taxes

The third annual Northeast Ohio State and Local Tax Conference was held on November 12, 2015 in Independence, Ohio. Matt Chafin, Chief Legal Counsel for the Ohio Department of Taxation, led off the Conference with an Ohio Tax Update, providing valuable insight to the Department of Taxation’s posture and recent initiatives. Chafin is the highest-ranking... Read More

Ohio State Bar Association Taxation Committee Sales and Use Tax Subcommittee Report

As co-chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, here is a link to the report Steve and Rich presented at the September 17, 2015 Taxation Committee meeting. Of particular interest is the recent Ohio Supreme Court case that held officers can contest procedurally defective corporate assessments. If you have any question regarding the subcommittee report or any sales /... Read More

Upcoming Speaking Events

We have a lot of upcoming speaking events if you are interested in attending any: Akron Tax Club – Sept. 23 – Residency for Ohio Income Tax (Steve & Rich) Akron Fall CPE Day – Sept. 25 – Ohio Sales / Use Tax Recent Trends / Planning Opportunities (Steve). Breakfast with Buckingham – Oct. 7... Read More

Ohio Supreme Court Allows Officer to Contest Procedurally Defective Corporate Assessment

  The Supreme Court recently held that although an officer cannot challenge a corporate assessment for which he/she is derivatively responsible on the basis of a substantive tax law error (e.g., delinquent corporation’s sales were exempt), the officer can challenge a corporate assessment on the basis it is procedurally defective. This is because the assessment is... Read More

Ohio Supreme Court Affirms BTA’s De Novo Review in Municipal Income Tax Cases

Ohio Supreme Court Affirms BTA’s De Novo Review in Municipal Income Tax Cases

  The Ohio Supreme Court in MacDonald v. City of Shaker Heights Income Tax Board of Review, Slip Opinion No. 2015-Ohio-3290 affirmed that the BTA had the authority to conduct a de novo review of the municipal tax board’s determination regarding whether MacDonald’s Supplemental Executive Retirement Plan (“SERP”) annuity payments were exempt “pension” income. Both the BTA and Tenth... Read More

Ohio Use Tax Alert

OHIO USE TAX ALERT!!  Ohio Department of Taxation to Increase Focus on Consumer’s Use Tax.  Ohio businesses have tremendous exposure to Ohio use tax., especially those still lacking a use tax account. It’s time for a low-cost use tax check-up  Our professionals are experienced in reducing or even eliminating use tax exposure. Click here to... Read More

Rich Fry to speak at 2015 Akron CPE Conference

Rich Fry will be speaking at the 2015 Akron Spring CPE Conference at the Hilton Akron/Fairlawn on June 12 at 9:00 a.m.  Rich’s presentation is Multistate Tax: Navigating Nexus. The conference is brought to you by the Ohio Society of Certified Public Accountants (OSCPA) and will cover a variety of tax and related topics, including... Read More