Municipal Income Tax – Ohio Court denies challenge to Centralized Filing System
March 2, 2018
The Franklin County Court recently denied a challenge to the provision in H.B. 49 that allows taxpayers to file a single municipal net profit return with the Ohio Tax Commissioner through the Ohio Business Gateway. The sole issue in the case was whether Ohio’s General Assembly had the constitutional authority to enact centralized collection of… Read More
Rich Fry, Steven A. Dimengo, income tax, Ohio Business Gateway
Sales/Use Tax: Expanded Authority to Collect Sales/Use Tax From Remote Sellers Could Give States a Windfall While Increasing Compliance Costs for Businesses
January 23, 2018
Due to the recent passage of Tax Cuts and Jobs Act, states are actively looking for solutions to offset losses of revenue that could result from the new legislation. One solution states have supported is an expansion of states’ authority to collect sales/use tax from remote sellers. A 1992 Supreme Court decision Quill v. North… Read More
Ohio State Bar Association: Sales and Use Tax Subcommittee Report
January 22, 2018
Click here to view the report Steve and Rich, Co-Chairs of the Ohio State Bar Association Sales / Use Tax Subcommittee, presented at the January 18, 2018 Taxation Committee meeting. These are the key cases decided within the last few months, and we are proud to be associated with all of them. This includes pro-taxpayer findings of… Read More
Ohio Sales/Use Tax: Gift-Set Assembly Qualifies as Manufacturing
January 11, 2018
Ohio’s manufacturing exemption is defined broadly to exempt from sales / use tax items purchased to be used in manufacturing, assembling, processing, or refining a product. Assembly is defined as “attaching or fitting together parts to form a product, but [does] not include packaging a product.” R.C. 5739.01(R). In Accel Inc. v. Testa, the Ohio… Read More