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
Ohio Sales / Use Tax Refund Opportunity for Paving Contractors
January 5, 2018
Buckingham Tax Attorneys, Steve Dimengo and Rich Fry, just obtained a victory from the Ohio Board of Tax Appeals (BTA) for their client in Karvo Paving Co. v. Testa, BTA Case No. 2016-782 (Jan. 4, 2018). The contractor challenged a use tax assessment on purchases of traffic maintenance property required for ODOT and other public… Read More
Ohio Tax Amnesty begins January 1, 2018 for Taxpayers with Unreported Taxes
December 28, 2017
Ohio’s General Tax Amnesty will be open from January 1, 2018 through February 15, 2018, allowing taxpayers to resolve any Ohio tax delinquency, including: individual income tax; employer withholding tax; pass-through entity tax; sales tax; use tax; and commercial activity tax. The Ohio Tax Amnesty program was authorized in the most recent budget bill. To… Read More