The OSBA Sales/Use Tax Subcommittee Report discusses recent developments concerning the scope of taxable services, as well as the federal preemption of taxation on internet services which were previously taxable in Ohio....more
9/27/2021
/ Advertising ,
Employment Tax ,
Excise Tax ,
Responsible Person Liability ,
Sales & Use Tax ,
Suppliers ,
Tax Legislation ,
Tax Liability ,
Tax Litigation ,
Tax Refunds ,
Transportation Contracts ,
Vendors ,
Waste Disposal
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
10/7/2019
/ Appeals ,
Construction Industry ,
Construction Workers ,
Department of Transportation (DOT) ,
General Contractors ,
Highways ,
Lessor ,
Property Owners ,
Property Ownership ,
Public Projects ,
Real Estate Transfers ,
Remand ,
Roads ,
Sales & Use Tax ,
Tax Appeals ,
Tax Exemptions ,
Tax Refunds
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
9/6/2019
/ Client Representation ,
Department of Taxation ,
Document Requests ,
Evidence ,
Final Determinations ,
Income Taxes ,
Notice of Appeal ,
Sales & Use Tax ,
Sales Tax ,
Tax Appeals ,
Tax Litigation ,
Tax Refunds ,
Unlicensed Practice of Law
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
1/24/2019
/ 501(c)(3) ,
Aircraft ,
Appeals ,
CEOs ,
Charitable Deductions ,
Charitable Donations ,
Deductible Expenses ,
Equipment Tax ,
Exports ,
Farms ,
Janitorial Services ,
Legitimate Business Purpose ,
Manufacturers ,
Promotional Items ,
Sales & Use Tax ,
Services ,
Staffing Agencies ,
State Tax Tribunals ,
Storage Contracts ,
Tax Commissions ,
Tax Exemptions ,
Tax Litigation ,
Tax Refunds ,
Transportation Contracts
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