Search for: "Ohio Board of Tax Appeals" Results 21 - 40 of 425
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24 Aug 2017, 4:38 am by Buckingham
The Board of Tax Appeals held that the taxpayer’s sales were sitused to Ohio since the only evidence produced reflected delivery to Ohio addresses. [read post]
25 Dec 2013, 5:05 am
The Supreme Court of Ohio ruled today that a Texas company with offices in Ohio engaged in the unauthorized practice of law in this state when it prepared and filed a tax appeal and appeared before the Ohio Board of Tax Appeals. [read post]
20 Mar 2019, 9:12 am by Buckingham
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 towards the state’s market. [read post]
22 May 2018, 6:02 am
The Ohio Board of Tax Appeals (BTA) must reconsider the tax-year-2013 valuation of a Lowe’s Home Center in Marietta, the Ohio Supreme Court ruled today. [read post]
22 Oct 2019, 6:53 am by Buckingham
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. [read post]
20 Jul 2018, 7:39 am by Buckingham
The Ohio Supreme Court recently reversed an Ohio Board of Tax Appeals decision addressing when the manufacturing process begins in Lafarge N. [read post]
6 Sep 2019, 8:53 am by Buckingham
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. [read post]
23 May 2011, 8:19 am
The taxpayer appealed to the Ohio Board of Tax Appeals (“BTA”) requesting a waiver of the interest and penalties, but without challenging the tax, based upon the fact that the deficient sales tax had been paid and the business’ financial hardship.The Tax Commissioner has considerable discretion to include interest and penalties in an Ohio sales/use tax assessment pursuant to R.C. 5739.13 to… [read post]
19 Oct 2023, 8:00 am by Buckingham
VVF Interest LLC (“VVF”), represented by Buckingham attorneys Rich Fry, Steve Dimengo and Nate Fulmer, notched a significant victory at the Ohio Board of Tax Appeals for the situsing of its sales for Ohio commercial activity tax purposes. [read post]
4 Oct 2016, 6:44 am
The Ohio Board of Tax Appeals (BTA) must address particular objections by a Madison County auto-parts maker whose property was valued by the board of revision at $28 million for tax purposes, about $16.5 million more than the company believes it is worth, the Ohio Supreme Court ruled today. [read post]
26 Oct 2016, 6:15 am
The Ohio Supreme Court today reversed an Ohio Board of Tax Appeals (BTA) decision that allowed for $17 million in corporate tax credits -- because the tax commissioner had mailed an order reducing the amount too late. [read post]
25 Mar 2021, 8:35 am by Buckingham
In a recent Board of Tax Appeals Case, taxpayers contested the Department’s assessment of personal income taxes, asserting that they were not Ohio residents. [read post]
17 Dec 2021, 1:41 pm by Richard A. Morehouse
Also, school districts would be barred from appealing Board of Revision decisions. [read post]
17 Aug 2011, 1:01 pm
Testa recently held that a taxpayer was permitted to introduce a new property valuation at the Board of Tax Appeals, provided the proper objections were preserved. [read post]
28 Sep 2010, 6:24 am
Bean must first appeal the Final Determination to the Ohio Board of Tax Appeals (BTA), which also does not have jurisdiction to address constitutional issues. [read post]
6 Dec 2022, 6:27 am by Buckingham
The Ohio Board of Tax Appeals previously determined that NASCAR’s receipts from the use of its intellectual property was properly sitused to Ohio based upon either the ratio of Ohio viewership using Nielsen rating or U.S. [read post]
29 May 2018, 1:46 pm by David Snyder
The Ohio Supreme Court on Tuesday vacated an Ohio Board of Tax Appeals decision affirming a county appraiser’s $8.8 million valuation of a Lowe’s Inc. property. [read post]
30 Oct 2018, 6:02 am
The Ohio Board of Tax Appeals (BTA) wrongly refused to consider Warrensville Heights City School District’s appraisal of Thistledown Racino at $44.5 million, instead accepting the property owner’s $22 million valuation for 2013 property tax purposes, the Ohio Supreme Court ruled today. [read post]
23 May 2011, 8:19 am
The taxpayer appealed to the Ohio Board of Tax Appeals (“BTA”) requesting a waiver of the interest and penalties, but without challenging the tax, based upon the fact that the deficient sales tax had been paid and the business’ financial hardship.The Tax Commissioner has considerable discretion to include interest and penalties in an Ohio sales/use tax assessment pursuant to R.C. 5739.13 to… [read post]