Ohio Virtual Tax Academy

This is an archived page from a past event. If you are looking for information on upcoming OVTA events, please click here.

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits and up to three and a half (3.5) CPE credits. More information about the next OVTA will be available soon.

The next event is scheduled for: July 15, 2015

Important If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations.  There are a total of six words that you will need to remember.  Upon exiting the event, you will be prompted to supply the code words in order to receive credit.  Failure to identify the appropriate code words will result in a loss of possible credit awarded.

Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

Agenda/Materials
Materials will be available here on July 10, 2015.
 

8:15 - 8:30

Opening Remarks

 

 

Marina King & Joe Testa

8:30- 9:30

Legislative Updates

This session will cover some of the key tax items that were included in the Ohio biennium budget that was passed on June 30, 2015.

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Tim Lynch & Aileen O’Donnell

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9:30 - 9:40

Break

 

9:40 - 10:40

Sales Tax Updates for Retailers

This session will provide insight into the Sales Tax Holiday that is available from August 7th to August 9th 2015.  Additionally, the presentation will touch on a retailer’s responsibilities, such as registration, filing, record keeping, and consumer’s use accounts.


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Alison Bradley & Laura Stanley

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10:40 - 10:50

Break

 

10:50 - 11:50

Administrative Appeals Concerning BTA

This session will provide information regarding the filing requirements at the BTA, including the board’s recent move to electronic filing, as well as a brief overview of cases typically considered by the Board.

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Brad Arnold & Rebecca Luck

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 11:50 -12:00

Evaluations/Closing Remarks

 

 

 

With very few examiners remaining with vast experience, how does that change the presentations that you make to the BTA? With very few examiners remaining with vast experience, how does that change the presentations that you make to the BTA? What are silo bins - personal property or real property? What are silo bins - personal property or real property? Is an in-person hearing in Columbus ALWAYS required for a positive outcome for an Appellant or could the case be decided on submitted written correspondence, evidence? Is an in-person hearing in Columbus ALWAYS required for a positive outcome for an Appellant or could the case be decided on submitted written correspondence, evidence? Are ALL BTA decisions final or just small claims docket? Are ALL BTA decisions final or just small claims docket? Is it the unauthorized practice of law for a CPA to file a small claims docket case for client? What about a larger case then a small claims docket case? Is it the unauthorized practice of law for a CPA to file a small claims docket case for client? What about a larger case then a small claims docket case? You mentioned settlement, if we have a tax commissioner determination, do we file for appeal at BTA, then at some point discuss settlement during the BTA appeal process? You mentioned settlement, if we have a tax commissioner determination, do we file for appeal at BTA, then at some point discuss settlement during the BTA appeal process? Tourism development district tax - is this tax charged to the business customers via a separate tax line item on invoice (such as sales tax) or is it assessed to the business and therefore not allowed to be passed on to customer as a separate line item charge on invoice (such as cat tax)? Tourism development district tax - is this tax charged to the business customers via a separate tax line item on invoice (such as sales tax) or is it assessed to the business and therefore not allowed to be passed on to customer as a separate line item charge on invoice (such as cat tax)? Ok, can the tourism development tax be separately stated (separate line item, like sales tax is currently separately stated) on customer invoice if business chooses to pass on to customers? Ok, can the tourism development tax be separately stated (separate line item, like sales tax is currently separately stated) on customer invoice if business chooses to pass on to customers? If I understand correctly, the tax can be separately stated on receipt to consumer, but will also be included in the gross receipts from which the tax will be assessed. If I understand correctly, the tax can be separately stated on receipt to consumer, but will also be included in the gross receipts from which the tax will be assessed. Sales tax holiday...How does this effect local governments? Is the state making up the loss in revenue? Sales tax holiday...How does this effect local governments? Is the state making up the loss in revenue? A non-exempt consumer purchased sports team uniform shirts and shorts for their team on August 8th. Each item individually had a retail price of $75. Is it correct to not change sales tax on this purchase? A non-exempt consumer purchased sports team uniform shirts and shorts for their team on August 8th. Each item individually had a retail price of $75. Is it correct to not change sales tax on this purchase? Do college students qualify as school age children?Do college students qualify as school age children?Does a wholesale business require any type of vendor license or other license to show it is sales tax exempt?Does a wholesale business require any type of vendor license or other license to show it is sales tax exempt?Company A has a fixed place of business. It also has a sales route where products are sold from a truck to customers at the customer's location. Can the route sales be reported on the county sales tax return?Company A has a fixed place of business. It also has a sales route where products are sold from a truck to customers at the customer's location. Can the route sales be reported on the county sales tax return?So a transient license is not needed in this situation even though some sales are being made at the customer's location? So a transient license is not needed in this situation even though some sales are being made at the customer's location? what does TPP stand for?what does TPP stand for?Exemption Certificate - What is the process for obtaining an exemption certificate?Exemption Certificate - What is the process for obtaining an exemption certificate?So are all companies supposed to use the accrual basis to calculate sales tax? Using the example of sold something in January but did not receive funds until February, but the sale has to be reported with January sales tax information.So are all companies supposed to use the accrual basis to calculate sales tax? Using the example of sold something in January but did not receive funds until February, but the sale has to be reported with January sales tax information.Are sales tax exemption certificates for non-profit organizations self-prepared or do they have to come from the state?Are sales tax exemption certificates for non-profit organizations self-prepared or do they have to come from the state?Could you clarify the tax on intrastate sales? Could you clarify the tax on intrastate sales? Sales tax report on an accrual basis or a cash basis - in that only sales tax actually collected would be remitted?Sales tax report on an accrual basis or a cash basis - in that only sales tax actually collected would be remitted?If a brick and mortar store has a delivery in another county, what sales tax rate does the brick and mortar business use?. The tax rate of the county where the business is located or the tax rate of the county where the delivery is made.If a brick and mortar store has a delivery in another county, what sales tax rate does the brick and mortar business use?. The tax rate of the county where the business is located or the tax rate of the county where the delivery is made.Do you have exemption certificate for the wholesaler? Sometimes, the Wholesale was asked to provide the exemption certificate and I don't know how to assist. Do you have exemption certificate for the wholesaler? Sometimes, the Wholesale was asked to provide the exemption certificate and I don't know how to assist. What is the best way to set up ACH debit for filing sales tax?What is the best way to set up ACH debit for filing sales tax?What is the best way to set up ACH debit for filing sales tax?What is the best way to set up ACH debit for filing sales tax?Regarding sales tax exemption certificates, I'd like to request that instructions be provided to help customers provide a fully completed exemption certificate. Currently, the form asks for vendor name, but vendor name and AND address are required for the exemption certificate to be fully completed. Many customers only put their name.Regarding sales tax exemption certificates, I'd like to request that instructions be provided to help customers provide a fully completed exemption certificate. Currently, the form asks for vendor name, but vendor name and AND address are required for the exemption certificate to be fully completed. Many customers only put their name.If the purchaser is not required to be registered in this state (i.e. a non-resident purchaser) who is purchasing for resale outside Ohio, how should they complete the vendors license info?If the purchaser is not required to be registered in this state (i.e. a non-resident purchaser) who is purchasing for resale outside Ohio, how should they complete the vendors license info?On an Exemption Certificate - What if an exempt organization does not have a vendor's license or use tax account? Can "none" be written in and that be considered a complete exemption certificate?On an Exemption Certificate - What if an exempt organization does not have a vendor's license or use tax account? Can "none" be written in and that be considered a complete exemption certificate?For a sales tax exemption for a farmer, what tax id number is required? My understanding that no tax id # is required for a farmer. For a sales tax exemption for a farmer, what tax id number is required? My understanding that no tax id # is required for a farmer. For service provider ie, CPA provides service of tax returns, book keeping, should the CPA charge customer sales tax on the service provided? For service provider ie, CPA provides service of tax returns, book keeping, should the CPA charge customer sales tax on the service provided? In a previous webinar, the requirements for an exemption certificate were listed as: name and address of customer, name and address of vendor, reason for exemption or exception, and a signature. The requirements listed in this webinar (name and address of customer, tax ID #, customer type of business or organization, reason for exemption, signature). Which is correct? Also, the Ohio blanket exemption certificate says "vendor's license, if any" which implies it is not a requirement. In a previous webinar, the requirements for an exemption certificate were listed as: name and address of customer, name and address of vendor, reason for exemption or exception, and a signature. The requirements listed in this webinar (name and address of customer, tax ID #, customer type of business or organization, reason for exemption, signature). Which is correct? Also, the Ohio blanket exemption certificate says "vendor's license, if any" which implies it is not a requirement. So in the case of a Restaurant and the manager gives a discount - the sales tax charged would be on the sale less the discount given - correct? So in the case of a Restaurant and the manager gives a discount - the sales tax charged would be on the sale less the discount given - correct? Does a paint contractor pay sales tax on paint and supplies used in painting jobs on real estate?Does a paint contractor pay sales tax on paint and supplies used in painting jobs on real estate?At what site can we find more information and register with streamlined At what site can we find more information and register with streamlined I am a retailer of building materials. If I sell an item that we do not inventory and it is directly installed in the home of our customer, am I required to collect sales tax. My supplier has told me that they pay sales tax on the product they install. I am a retailer of building materials. If I sell an item that we do not inventory and it is directly installed in the home of our customer, am I required to collect sales tax. My supplier has told me that they pay sales tax on the product they install.Concerning the sales tax holiday: is there a limitation of the number of qualifying items purchased in each category still being exempt from sales tax? (i.e. can I purchase 3 shirts from a vendor all of which are exempt?)Concerning the sales tax holiday: is there a limitation of the number of qualifying items purchased in each category still being exempt from sales tax? (i.e. can I purchase 3 shirts from a vendor all of which are exempt?)If you are in your second home in MI, and buy something there, is that subject to S&U tax?If you are in your second home in MI, and buy something there, is that subject to S&U tax? Do CPAs need to collect sales tax for payroll processing services provided? Payroll providers such as Paychex collect sales tax, do CPAs? Do CPAs need to collect sales tax for payroll processing services provided? Payroll providers such as Paychex collect sales tax, do CPAs?SBD - does this apply to out of no- resident shareholders of Sub S Corporation? Any change to their reporting?SBD - does this apply to out of no- resident shareholders of Sub S Corporation? Any change to their reporting?With the revision to SBD why is OH 1140 for pass through entities still at 5?With the revision to SBD why is OH 1140 for pass through entities still at 5?With the revision to SBD why is OH 1140 for pass through entities still at 5%?With the revision to SBD why is OH 1140 for pass through entities still at 5%?New Small Business Deduction -- will all pass-through business income now be deducted from Federal AGI to arrive at Ohio AGI? Then will Business Income minus the Small Business Deduction to arrive at Business Taxable Income and taxed at flat 3%, show somewhere else on the Ohio IT1040?New Small Business Deduction -- will all pass-through business income now be deducted from Federal AGI to arrive at Ohio AGI? Then will Business Income minus the Small Business Deduction to arrive at Business Taxable Income and taxed at flat 3%, show somewhere else on the Ohio IT1040?On the Tourism Development District tax - is this tax charged to the business customers via a separate tax line item on invoice (such as sales tax) or is it assessed to the business and therefore not allowed to be passed on to customer as a separate line item charge on invoice (such as CAT)?On the Tourism Development District tax - is this tax charged to the business customers via a separate tax line item on invoice (such as sales tax) or is it assessed to the business and therefore not allowed to be passed on to customer as a separate line item charge on invoice (such as CAT)?What about the exclusion of the first $250, 000What about the exclusion of the first $250, 000Can the tourism development tax be separately stated (separate line item, like sales tax is currently separately stated) on customer invoice if business chooses to pass on to customers?Can the tourism development tax be separately stated (separate line item, like sales tax is currently separately stated) on customer invoice if business chooses to pass on to customers?Will there be new withholding tables for the personal tax reduction?Will there be new withholding tables for the personal tax reduction?Will an email or announcement be made when it's available?Will an email or announcement be made when it's available?If I understand correctly, the tax can be separately stated on receipt to consumer, but will also be included in the gross receipts from which the tax will be assessed?If I understand correctly, the tax can be separately stated on receipt to consumer, but will also be included in the gross receipts from which the tax will be assessed?Any projection on when the revised 1040 be ready?Any projection on when the revised 1040 be ready?Any projection on when the revised 1040 be ready?Any projection on when the revised 1040 be ready?n some circumstances this can be a tax increase in some circumstances, is legislature considering changing this to allow the marginal tax brackets and capping the maximum rate at 3% ? n some circumstances this can be a tax increase in some circumstances, is legislature considering changing this to allow the marginal tax brackets and capping the maximum rate at 3% ? Sales tax holiday; how does this effect local governments? Is the state making up the loss in revenue?Sales tax holiday; how does this effect local governments? Is the state making up the loss in revenue?Can you comment on the recent on Ohio residency rules in light of the recent Supreme Court case?Can you comment on the recent on Ohio residency rules in light of the recent Supreme Court case?Do I understand that the wages paid by pass-through entities are no longer eligible for SBD?Do I understand that the wages paid by pass-through entities are no longer eligible for SBD?Will there be an increase in the cigarette license issued through the auditor's office?Will there be an increase in the cigarette license issued through the auditor's office?Regarding the means test for retirement income credit and senior credit - what line will be used for the $100,000 income? Lines 1, 3 or 5? Regarding the means test for retirement income credit and senior credit - what line will be used for the $100,000 income? Lines 1, 3 or 5? It is our understanding that a single taxpayer is entitled to 75% of 250,000 not just 125,000. Is this correct? We know that it is limited to 125,000 for married filing separatelyIt is our understanding that a single taxpayer is entitled to 75% of 250,000 not just 125,000. Is this correct? We know that it is limited to 125,000 for married filing separatelyIt is our understanding that a single taxpayer is entitled to 75% of 250,000 not just 125,000. Is this correct? We know that it is limited to 125,000 for married filing separatelyIt is our understanding that a single taxpayer is entitled to 75% of 250,000 not just 125,000. Is this correct? We know that it is limited to 125,000 for married filing separatelyThe nature of C.A.U.V. is "exclusively devoted to" as a definer - how can you extend this definition to include a corn maze? The nature of C.A.U.V. is "exclusively devoted to" as a definer - how can you extend this definition to include a corn maze? The speaker has continued to indicate that SINGLE taxpayer deduction is $ 125,000, your print out indicates the $ 125,000 deduction max is applicable to MARRIED FILING SEPARATELY. In the past single taxpayers where allowed the same deduction as married filing joint. please clarify.The speaker has continued to indicate that SINGLE taxpayer deduction is $ 125,000, your print out indicates the $ 125,000 deduction max is applicable to MARRIED FILING SEPARATELY. In the past single taxpayers where allowed the same deduction as married filing joint. please clarify.Is there any chance the school district will recognize the SBD or it will continue to add the income back before figuring SD tax? Is there any chance the school district will recognize the SBD or it will continue to add the income back before figuring SD tax? Is there any chance the school district will recognize the SBD or it will continue to add the income back before figuring SD tax? Is there any chance the school district will recognize the SBD or it will continue to add the income back before figuring SD tax? Wages for greater than 20% owners (and their spouses) of PTE's have been treated as a related member add back for the past two years. Has this now changed so that these wages are subject to the marginal rates and not the SBD? Wages for greater than 20% owners (and their spouses) of PTE's have been treated as a related member add back for the past two years. Has this now changed so that these wages are subject to the marginal rates and not the SBD? But wages paid are subject to the 250K exclusion, correct (if owned over 20%)? But wages paid are subject to the 250K exclusion, correct (if owned over 20%)? But wages paid are subject to the 250K exclusion, correct (if owned over 20%)? But wages paid are subject to the 250K exclusion, correct (if owned over 20%)? The speaker indicates the Ohio small business investor deduction will no longer include S corp wages paid to the s corp owner. In the past these wages were included on line 1b, part 1, and also reflected in instructions for IT SBD, please clarify. The speaker indicates the Ohio small business investor deduction will no longer include S corp wages paid to the s corp owner. In the past these wages were included on line 1b, part 1, and also reflected in instructions for IT SBD, please clarify. Would royalties from land in Ohio that flow through an LLC to the individual qualify for the Small Business Deduction? Would royalties from land in Ohio that flow through an LLC to the individual qualify for the Small Business Deduction? Here is a question about the retirement credit: Can a person, who works full time at a job but has retired from another job AND is receiving retirement benefits, take the retirement credit on the retirement income even if they are still working? Here is a question about the retirement credit: Can a person, who works full time at a job but has retired from another job AND is receiving retirement benefits, take the retirement credit on the retirement income even if they are still working? Does a nonprofit food and financial assistance (located in Clermont County, Ohio) ministry have exemption from real estate taxes if in the future it would buy a building for its food pantry and office? Does a nonprofit food and financial assistance (located in Clermont County, Ohio) ministry have exemption from real estate taxes if in the future it would buy a building for its food pantry and office? So on SBD if I have a 100% shareholder whose wage is $200,000 and the PTE from his s-corp is 500,000 what is the ordering for determining what is used for the SBD 250000? If I understood it correctly the wages are at marginal rates and the PTE is at 3%? So on SBD if I have a 100% shareholder whose wage is $200,000 and the PTE from his s-corp is 500,000 what is the ordering for determining what is used for the SBD 250000? If I understood it correctly the wages are at marginal rates and the PTE is at 3%? $300,000 net profit, $50,000 wages paid to S Corp owner. Thus a total of $350,000. Maximum of $250,000 subject to 75% = $187,500. Therefore $62,500 + $100,000 = $162,500 subject to 3% flat tax of $4875? or only the $62,500 would be subject to flat tax and wages would no longer be included in the calculation?$300,000 net profit, $50,000 wages paid to S Corp owner. Thus a total of $350,000. Maximum of $250,000 subject to 75% = $187,500. Therefore $62,500 + $100,000 = $162,500 subject to 3% flat tax of $4875? or only the $62,500 would be subject to flat tax and wages would no longer be included in the calculation?$300,000 net profit, $50,000 wages paid to S Corp owner. Thus a total of $350,000. Maximum of $250,000 subject to 75% = $187,500. Therefore $62,500 + $100,000 = $162,500 subject to 3% flat tax of $4875? or only the $62,500 would be subject to flat tax and wages would no longer be included in the calculation?$300,000 net profit, $50,000 wages paid to S Corp owner. Thus a total of $350,000. Maximum of $250,000 subject to 75% = $187,500. Therefore $62,500 + $100,000 = $162,500 subject to 3% flat tax of $4875? or only the $62,500 would be subject to flat tax and wages would no longer be included in the calculation?I read that the Invest Ohio credit program got extended w the budget bill but I could not find this in the budget bill. I read that the Invest Ohio credit program got extended w the budget bill but I could not find this in the budget bill. I read that the Invest Ohio credit program got extended w the budget bill but I could not find this in the budget bill. I read that the Invest Ohio credit program got extended w the budget bill but I could not find this in the budget bill. When will same sex marriage changes be done and will they be retroactive?When will same sex marriage changes be done and will they be retroactive?Will there be a webinar about HB5 re: Municipal Taxes?Will there be a webinar about HB5 re: Municipal Taxes?When will the tax withholding table be updated to reflect 6.3% reduction in Ohio tax rates effective for 2015? When will the tax withholding table be updated to reflect 6.3% reduction in Ohio tax rates effective for 2015? When will the tax withholding table be updated to reflect 6.3% reduction in Ohio tax rates effective for 2015? When will the tax withholding table be updated to reflect 6.3% reduction in Ohio tax rates effective for 2015? What tax year does the increase of the 529 deduction to $10k per dependent take effect?What tax year does the increase of the 529 deduction to $10k per dependent take effect?What tax year does the increase of the 529 deduction to $10k per dependent take effect?What tax year does the increase of the 529 deduction to $10k per dependent take effect?To clarify on SBD, 50% S Corp shareholder, w-2 $150,000 and k-1 of $100,000. Isn't the entire $250,000 available for SBD? To clarify on SBD, 50% S Corp shareholder, w-2 $150,000 and k-1 of $100,000. Isn't the entire $250,000 available for SBD? To clarify on SBD, 50% S Corp shareholder, w-2 $150,000 and k-1 of $100,000. Isn't the entire $250,000 available for SBD? To clarify on SBD, 50% S Corp shareholder, w-2 $150,000 and k-1 of $100,000. Isn't the entire $250,000 available for SBD?
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Presenters

 

Joe Testa            

Tax Commissioner

Joe W. Testa is the 18th Tax Commissioner to lead the Ohio Department of Taxation. The Tax Commissioner is responsible for administering and enforcing most state and many local government taxes, including the state income tax, state and local sales taxes, and several business and excise taxes. All told, these taxes provide approximately $30 billion in revenues to support funding of Ohio’s schools and colleges, Medicaid, law enforcement, transportation and a myriad of other public services.

 

Marina King

Marina King

Program Administrator 

Marina serves as the Lean Deployment Liaison for the Ohio Dept. of Taxation (ODT), with the Office of Agency Performance, Organizational Development Division.  Marina is also responsible for coordinating different conference/seminar/webinars hosted by the Department of Taxation. 

 

Tim Lynch

Tim Lynch has been the legislative liaison for ODT since February of 2011.  Prior to ODT, Mr. Lynch served as a legislative aide in both the Ohio Senate and the Ohio House of Representatives dating back to 2005.  While completing a business degree in Transportation and Logistics at The Ohio State University, he served as an Ohio House of Representatives page.

 

Aileen O'Donnell

Aileen O’Donnell has been the legislative liaison for ODT since March 2014.  Duties of the liaison position include representing ODT in meetings with legislators, tax professionals, and senior tax officials.  Other responsibilities include reviewing legislative bills and assisting legislative offices with tax inquiries.

Before working at the Department of Taxation, Aileen held the position of Senior Legislative Aide in the Ohio House of Representatives. 

 

Alison Bradley

Alison has been with the Audit Division for five years, and currently serves as a Tax Auditor Agent specializing in Sales and Use Tax.  Her current duties include audits of medium to large companies in the Akron/Cleveland area.  Alison holds a Bachelor of Science degree with a major in Accounting, and a Masters in Business Administration from Youngstown State University.  Prior to joining the Ohio Department of Taxation she worked for the private sector in the accounting department of a national manufacturing company.

 

Laura Stanley

In her position, Laura is responsible for drafting final determinations, legal ruling requests, administrative rules, information releases, and reviewing proposed legislation, as well as advising the Administrators of the Commercial Activity and Excise Tax Divisions and Tax Commissioner’s Office on legal matters.

 

Brad Arnold

Following law school, Mr. Arnold served as a judicial law clerk for the Honorable Dean Strausbaugh of the Tenth District Court of Appeals. He joined the Ohio Board of Tax Appeals in 1991 as an attorney examiner and served as its Chief Attorney Examiner from 2001 through 2014. Throughout this period, Mr. Arnold served as a mediator, hearing officer, and chief counsel to the Board, having drafted/reviewed/issued thousands of orders/decisions addressing various state and local tax issues. In 2014, Mr. Arnold joined the Department of Taxation as the Administrator of the Internal Audit Division which has been established to independently examine and evaluate the Department’s ongoing controls.

 

Rebecca Luck

Rebecca began her career with the Department of Taxation January 1, 2012 and Legal Counsel to the Division of Tax Equalization.  She was promoted to Executive Administrator, Tax Appeals Division, in December, 2014.  Prior to her employment with the Department of Taxation, Rebecca was an attorney examiner with the Ohio Board of Tax Appeals.  As an attorney examiner, Rebecca was responsible for a hearing docket which included appeals from decisions made by county boards of revision and budget commissions, municipal income tax review boards, and the Tax Commissioner.  Rebecca is versed in personal income, sales, commercial activity tax, pass-through entity tax, municipal income tax as well as various aspects of real property taxation.

 
Past Events

For topics, presentation materials, and full-length videos of our past events, follow the links below:

August 2017

May 2017

February 2017

November 2016

August 2016

May 2016

February 2016

November/December 2015

September 2015

July 2015

March 2015

December 2014

September 2014

March 2014