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State Taxes › Tax Assessment › Sales & Use Tax

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales / Use Tax: BTA Determines Utility Poles Used for Camera Enforcement Were Business Fixtures, Not Real Property, and...

Buckingham, Doolittle & Burroughs, LLC on

Since the poles were personal property (i.e., business fixtures), the taxpayer’s purchase was subject to Ohio sales / use tax unless an exemption applied. In Conduent State & Local Solutions, Inc. v. Harris, Ohio BTA Case No....more

Blank Rome LLP

Misapplication of Complete Auto

Blank Rome LLP on

The South Dakota Supreme Court recently analyzed the four-part Complete Auto test to determine if the State’s use tax results in a burden on interstate taxation in Ellingson Drainage, Inc. v. South Dakota Department of...more

Roetzel & Andress

Defending Against Ohio Tax Audits And Appealing Ohio Tax Assessments

Roetzel & Andress on

The Ohio Department of Taxation (“The Department”) investigates and institutes various types of audits to explore potential non-compliance by businesses. Thus, Ohio businesses should be aware that this potential cost and...more

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