When your business receives an audit engagement letter, don’t panic. While an audit may be time-consuming, costly, and invasive, having an experienced advocate on your side to navigate you through the process and represent...more
I. EXEMPTIONS -
A. Transportation for Hire:
Battle Axe Construction v. McClain, Ohio BTA Case No. 2022-559 (October 11, 2022). Exemption denied for truck not used primarily to transport property belonging to others....more
2/17/2023
/ Bad Debt ,
Income Taxes ,
IRS ,
Policies and Procedures ,
Sales & Use Tax ,
State and Local Government ,
Tax Audits ,
Tax Liability ,
Tax Litigation ,
Tax Returns ,
Taxation
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
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
9/20/2019
/ Appeals ,
Department of Taxation ,
E-Commerce ,
Economic Presence Nexus ,
Farms ,
Income Taxes ,
Manufacturers ,
Online Marketplace ,
Out-of-State Companies ,
Sales & Use Tax ,
Suppliers ,
Tax Abatement ,
Tax Exemptions ,
Tax Legislation ,
Tax Liability ,
Tax Litigation ,
Tax Penalties ,
Tax Planning ,
Vendors
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
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
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
6/10/2019
/ Business Taxes ,
Corporate Taxes ,
Income Taxes ,
Interstate Commerce ,
Out-of-State Companies ,
Sales & Use Tax ,
Tax Assessment ,
Tax Audits ,
Tax Liability ,
Tax Planning ,
Tax Returns ,
Vendors
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