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Ohio Bills Seek To Repeal Law Giving Cities Flexibility For Remote Worker Withholdings

In the wake of the Covid-19 pandemic, the Ohio General Assembly passed H.B. 197 to provide tax relief to Ohio citizens through deadline extensions and flexible tax policy. One provision gave employers flexibility to withhold...more

Sales Tax Collection: Broad Marketplace Facilitator Laws Could Capture Unwary Taxpayers

Most states have recently passed laws requiring marketplace facilitator to collect tax on e-commerce sales by remote sellers made through the marketplace’s platform. Ohio, for example, broadly defines a marketplace...more

Marketplace facilitators making interstate sales collect Ohio sales tax based upon the consumer’s destination

Sourcing sales is critical to determine the appropriate jurisdiction and tax rate for Ohio sales tax collection purposes. Recently, the Ohio Department of Taxation revised Information Release ST 2009-03 to reflect that sales...more

PPP loan forgiveness will not result in increased Ohio commercial activity taxes

To provide some taxpayer relief in the wake of COVID-19, Ohio is excluding forgiven PPP loan amounts from Ohio’s commercial activity tax (CAT). While generally debt forgiveness is treated as taxable gross receipts for CAT...more

Supreme Court Upholds Cleveland Municipal Income Tax on Nonresident’s Stock Option Income

A former Ohio resident could not avoid Cleveland municipal income tax even after retiring and moving to Florida. The Ohio Supreme Court held income generated from employee stock options received as compensation while employed...more

Ohio sales tax no longer to be imposed on internet access services due to federal restrictions.

Beginning July 1, 2020, federal law will permanently prohibit state sales tax on internet access services under the Internet Tax Freedom Act (ITFA). Although Ohio was amongst seven states previously exempt from the federal...more

Federal stimulus packages provide significant tax savings and credits to combat the financial impact of COVID-19

Following enactment of the Families First Coronavirus Response Act and the CARES Act, Buckingham’s team of tax attorneys have been helping clients survive these difficult and unprecedented times in America. Below are some of...more

Ohio Commercial Activity Tax – Ohio Board of Tax Appeals relies on federal income tax treatment of vehicle financing transactions...

A common question in many Ohio commercial activity tax (CAT) audits is whether federal tax treatment may be relied upon. Although the statute says it should (R.C. 5751.01(K)), the Tax Commissioner is often reluctant to accept...more

Ohio Drafts Rule Limiting Retroactive Consolidated Filing Elections

The Ohio Department of Taxation has proposed a regulation change that would prevent taxpayers from making a retroactive consolidated filing election for Ohio Commercial Activity Tax purposes (CAT). The rule change appears to...more

Ohio sales / use tax: Statute expanding oil & gas exemption applies retroactively to purchases of hydraulic fracturing equipment

The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more

Ohio BTA departs from previous ruling and holds that installing internet cable lines are nontaxable real property improvements

The Ohio Board of Tax Appeals recently overturned precedent and held that the installation of standard internet cable lines constituted nontaxable real property improvements rather than taxable business fixtures. Nationwide...more

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

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....more

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

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...more

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 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 cases decided by the Ohio Board of Tax Appeals....more

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

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...more

Ohio Sales / Use Tax: Ohio joins the wave by enacting Wayfair economic nexus standards and expanding collection obligations to...

Nexus for Ohio sales / use tax collection expands effective August 1, 2019 to include out-of-state sellers and marketplace facilitators that deliver at least $100,000 of sales or 200 transactions to Ohio. Ohio’s General...more

Multistate Sales Tax: States continue to roll out their own economic nexus laws in response to Wayfair

We are approaching one year since the U.S. Supreme Court overruled 50 years of precedent to eliminate the “physical presence” bright-line rule for substantial nexus in its South Dakota v. Wayfair decision. Most states have...more

Earth-shattering tax liability means doomsday for vendors: Don’t put your personal net worth at-risk

Vendors selling out of state but not collecting sales tax are on a path to suffering severe financial loss. The tax liability could be astronomical – enough to devastate a business – as high as 10% or more of total sales for...more

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

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...more

Ohio’s Municipal Net Profits Tax Reform Constitutional – Centralized filing provides significant administrative benefits to...

Ohio’s efforts to substantially simplify its municipal income tax regime – a much-needed reform – is permitted to move forward. Ohio instituted municipal income tax reform, which took effect with the 2018 tax year, permitted...more

Out-of-state businesses with little-to-no connection with Ohio owe commercial activity tax based upon their customers’ subsequent...

Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction...more

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more

Ohio Sales & Use Tax: Employment services are not taxable when outsourced staff is controlled by the staffing agency’s on-site...

The Ohio Supreme Court has held that services provided by a staffing agency (Seaton Corp) to a manufacturer were not taxable when the staffing agency provides on-site management. The controversy centered on whether Seaton...more

Ohio Supreme Court Rejects Taxes on Draft Beer Tap Maintenance and Cleaning

Ohio Supreme Court rejects taxes on draft beer tap maintenance and cleaning–limits scope of taxation on janitorial-type services....more

Ohio’s burdensome municipal income tax structure hinges on the meaning of “levy.”

The 10th District Court of Appeals has heard oral arguments to decide the fate of Ohio’s efforts to reform municipal income tax for businesses and enact a centralized filing system. Last year, Ohio enacted H.B. 49, which...more

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