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This is an archived page from a past event.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. The upcoming OVTA event will be attended exclusively as an online webinar. See the section below to register for the event.

 

The next event is scheduled for: March 11, 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.

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

Agenda/Materials

8:15 - 8:30

Welcome

Movie

Marina King & Joe Testa

8:30- 9:30

Taxability of Electronic Information Services and Automatic Data Processing

Is the “cloud” subject to Ohio sales and use tax?  Tune in to the Department’s Virtual Tax Academy on March 11 to learn more about the sales tax implications of business purchases of software as a service and other cloud and electronic services. 
 

Movie

Phyllis Shambaugh & Keith Wilson

PPT Iconpdf icon

9:30 - 9:40

Break

 

9:40 - 10:40

The Ohio Department of Taxation’s Compliance Process – From Billing to the BTA

This session will cover the Ohio Department of Taxation’s compliance processes.  It will focus on the requirements to register and file, the billing and assessment programs, penalty abatements, and the Taxpayer’s Bill of Rights.

Movie

Dara Greene & David Peck

PPT Iconpdf icon

 

10:40 - 10:50

Break

 

10:50 - 11:50

Construction Contractor Sales & Use Tax Returns

This session will cover common taxability issues encountered in the construction industry including real vs. personal property, certifications, and exemptions.  The presentation will also cover common issues during an audit and recent case law.

Movie

Jillian Hall & Denise Hooven

PPT Iconpdf icon

 11:50 - 12:00 Evaluations/Closing  
FAQs
Also, it's my understanding that employers need to withhold SD tax even on employees under age 18, is this correct? Also, it's my understanding that employers need to withhold SD tax even on employees under age 18, is this correct? Does the employer need to use the finder on every employee and lookup SD, even if employee does not put their SD on their IT-4?Does the employer need to use the finder on every employee and lookup SD, even if employee does not put their SD on their IT-4?Is there a real-time list of the business that lose their liquor or vendor licenses due to lack of tax payments?Is there a real-time list of the business that lose their liquor or vendor licenses due to lack of tax payments?If a company owes tax and sends small payments in how will they be applied - to the oldest debt first?If a company owes tax and sends small payments in how will they be applied - to the oldest debt first?How can we access the OIC application? How can we access the OIC application? Will you please review the various types of licenses for sales and use tax? Will you please review the various types of licenses for sales and use tax? How will we be notified when the Ohio CAT rate changes? I receive Ohio Alerts, will I be notified via the alert?How will we be notified when the Ohio CAT rate changes? I receive Ohio Alerts, will I be notified via the alert?If a hearing is not requested on the petition for reassessment, will the hearing officer contact the petitioner?If a hearing is not requested on the petition for reassessment, will the hearing officer contact the petitioner?Why doesn't the Attorney General connect with the Ohio Dept. of Taxation when they do collect on past due amounts?Why doesn't the Attorney General connect with the Ohio Dept. of Taxation when they do collect on past due amounts?Can we have both a Transient License and a specific location license for business through an outside of Ohio branch? Can we have both a Transient License and a specific location license for business through an outside of Ohio branch? If you request a phone hearing, does that preclude also having a face to face hearing? If you request a phone hearing, does that preclude also having a face to face hearing? Then how does the ODT know when taxes are paid in full? Then how does the ODT know when taxes are paid in full? May we please have some examples of valid legal reasons for the dismissal of penalties?May we please have some examples of valid legal reasons for the dismissal of penalties?So I disagree with her suggestion to always request a phone hearing. Seems a phone hearing might help state answer some questions, but jeopardizes my right to appear and provide detailed explanations.So I disagree with her suggestion to always request a phone hearing. Seems a phone hearing might help state answer some questions, but jeopardizes my right to appear and provide detailed explanations.If I buy ERP software like Oracle from one vendor and hire another vendor to install, implement, integrate and debug it. Is this a taxable service?If I buy ERP software like Oracle from one vendor and hire another vendor to install, implement, integrate and debug it. Is this a taxable service?If a business is using a website such as Angie's List to advertise their service, but cannot access the site to make changes, is it taxable?If a business is using a website such as Angie's List to advertise their service, but cannot access the site to make changes, is it taxable?If the client emails the ad to Google Ads service and Google Ads posts it to the web, is that a taxable service?If the client emails the ad to Google Ads service and Google Ads posts it to the web, is that a taxable service?Is remote storage of data taxable? There is no processing, no software, just an off-site storage location.Is remote storage of data taxable? There is no processing, no software, just an off-site storage location.Would websites such as HOUZZ or Angie's List be taxable?Would websites such as HOUZZ or Angie's List be taxable?How can the ISP vendor ascertain if the internet access is being used by an individual or a business, such as a home-based business?How can the ISP vendor ascertain if the internet access is being used by an individual or a business, such as a home-based business?On the court case for the insurance company, if the insurance company provided a report to the consumer instead of allowing the consumer to have access to the database would it still be taxable?On the court case for the insurance company, if the insurance company provided a report to the consumer instead of allowing the consumer to have access to the database would it still be taxable?So if the consumer wanted to find information on Jane Doe, if they have database access it is taxable but if an employee took the name and generated a report for the end user and emailed the report, would it be taxable?So if the consumer wanted to find information on Jane Doe, if they have database access it is taxable but if an employee took the name and generated a report for the end user and emailed the report, would it be taxable?Are services used in hiring people that come electronically like background checks, skill testing or personality assessments taxable in Ohio? If so, does it matter if testing, person doing business is not in Ohio and our offices are?Are services used in hiring people that come electronically like background checks, skill testing or personality assessments taxable in Ohio? If so, does it matter if testing, person doing business is not in Ohio and our offices are?If I use my personal internet access to do business and I get a reimbursement from my employer, is there any taxable impact as far as sales tax on these services?If I use my personal internet access to do business and I get a reimbursement from my employer, is there any taxable impact as far as sales tax on these services?Is software that is used in multiple states taxable in Ohio?Is software that is used in multiple states taxable in Ohio?Is temporary heating equipment supplied to a construction site exempt if the customer is a non-profit?Is temporary heating equipment supplied to a construction site exempt if the customer is a non-profit?What if I bill the non-profit directly - such as Ohio State? What if I bill the non-profit directly - such as Ohio State? What is specialty cabinetry?What is specialty cabinetry?If I add a new boiler to my home for heating my personal residence, will I as the home owner be charged for sales tax from the heating contractor for the boiler and its installation? If I add a new boiler to my home for heating my personal residence, will I as the home owner be charged for sales tax from the heating contractor for the boiler and its installation? If the contractee is audited and it is determined that the property is a business fixture, would the contractee be subject to use tax? If the contractee is audited and it is determined that the property is a business fixture, would the contractee be subject to use tax? Are installation services for a new pipeline taxable? The installation company only provides services. Are installation services for a new pipeline taxable? The installation company only provides services. What happens when the wrong party pays the tax? Does the Department care as long as someone pays the tax? What happens when the wrong party pays the tax? Does the Department care as long as someone pays the tax? How does the business fixture rule work with other code sections - like the exemptions for manufacturing equipment? In other words, if property that is directly used in production/manufacturing are permanently affixed to the realty, does the business fixture rule mean that this property is then eligible for exemption? How does the business fixture rule work with other code sections - like the exemptions for manufacturing equipment? In other words, if property that is directly used in production/manufacturing are permanently affixed to the realty, does the business fixture rule mean that this property is then eligible for exemption? What about the construction of wind turbines? Are the materials and services taxable for the contractor? What about the construction of wind turbines? Are the materials and services taxable for the contractor? If the contractor is an out of state contractor doing work in Ohio, do they remit tax on vendor's use tax return or consumer's use tax? If the contractor is an out of state contractor doing work in Ohio, do they remit tax on vendor's use tax return or consumer's use tax? What are the requirements for filing use tax? What are the requirements for filing use tax? We provide construction projects for many manufacturing firms. We are basing our exemption of sales tax on materials because the construction is material incorporated as part of tangible personal property produced for sale by manufacturing, assembling, processing, or refining. Are we O.K. to do this? We provide construction projects for many manufacturing firms. We are basing our exemption of sales tax on materials because the construction is material incorporated as part of tangible personal property produced for sale by manufacturing, assembling, processing, or refining. Are we O.K. to do this? If a tax exempt utility company pays to build a cell tower on another party's land and the utility company enters into a long term lease with the landowner - Is the cell tower construction taxable? If a tax exempt utility company pays to build a cell tower on another party's land and the utility company enters into a long term lease with the landowner - Is the cell tower construction taxable? So it doesn't matter who actually owns the land? So it doesn't matter who actually owns the land? Please clarify if business fixtures are considered tangible personal property? Please clarify if business fixtures are considered tangible personal property? A contractor runs electrical wires on the 3rd floor of our office building for additional lights. The contractor provides the services & material. Are services & material taxable? A contractor runs electrical wires on the 3rd floor of our office building for additional lights. The contractor provides the services & material. Are services & material taxable? Is landscape work - only for maintenance (i.e. snow removal, cutting grass) taxable? How about installation at the end of construction?Is landscape work - only for maintenance (i.e. snow removal, cutting grass) taxable? How about installation at the end of construction?If the contractor does not bill sales tax then use tax is due. Correct? If the contractor does not bill sales tax then use tax is due. Correct? If a contractor uses a subcontractor to supplement its labor on a state project, is the temporary labor taxable?If a contractor uses a subcontractor to supplement its labor on a state project, is the temporary labor taxable?The construction is complete & landscape still needs to be done-grading, seeding & plantings. We hire a landscape subcontractor, do they charge tax to the contractor? The construction is complete & landscape still needs to be done-grading, seeding & plantings. We hire a landscape subcontractor, do they charge tax to the contractor? If I rent temporary heating equipment to a church to keep them warm while a furnace is being repaired. Is this taxable? If it is for new construction of a Church. Is that taxable? If I rent temporary heating equipment to a church to keep them warm while a furnace is being repaired. Is this taxable? If it is for new construction of a Church. Is that taxable? If a business replaces a hot water heater in the building is the cost of the hot water heater and installation taxable? If a business replaces a hot water heater in the building is the cost of the hot water heater and installation taxable? Is general labor on repair services of business fixtures taxable? Is general labor on repair services of business fixtures taxable? Are handicapped ramps incorporated into real property only sales tax exempt if the real property is a public or charitable entity? Are handicapped ramps incorporated into real property only sales tax exempt if the real property is a public or charitable entity? I understand why landscaping is taxable, but why would planting of trees be taxable. They become permanently attached to the land and would be destroyed if removed? I understand why landscaping is taxable, but why would planting of trees be taxable. They become permanently attached to the land and would be destroyed if removed? Can a company accept an exemption certificate as a 501 c-3 exemption if the company requesting the exemption does not have final approval? Can a company accept an exemption certificate as a 501 c-3 exemption if the company requesting the exemption does not have final approval? Presumption of taxable: is that tangible personal property purchases presumes or all business - like services? are services presumed taxable? Presumption of taxable: is that tangible personal property purchases presumes or all business - like services? are services presumed taxable? We are a plumbing company...do we charge a customer sales tax on equipment used to clear a residential drain? We are a plumbing company...do we charge a customer sales tax on equipment used to clear a residential drain? When a construction project or a portion of a construction project is "certified" by a contractee as tangible personal property, what does the contractor or subcontractor give their vendors when purchasing materials exempt from tax for the portions that are certified? When a construction project or a portion of a construction project is "certified" by a contractee as tangible personal property, what does the contractor or subcontractor give their vendors when purchasing materials exempt from tax for the portions that are certified? If a business owner is building rooms in an office that he rents and he goes to Lowes to buy the raw material, how does he get the sales tax exemption for the real property purchases?If a business owner is building rooms in an office that he rents and he goes to Lowes to buy the raw material, how does he get the sales tax exemption for the real property purchases?
Registration

Registration is now closed.

Presenters

 

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. 

 

Phyllis J. Shambaugh

Counsel, Sales & Use Tax

Phyllis is currently Counsel for the Sales & Use Tax Unit of the Ohio Department of Taxation. She has over twenty years of experience in state and local tax law. At the Ohio Attorney General’s Office, Phyllis served as Assistant Attorney General where she presented both trial and appellate cases before the Ohio Board of Tax Appeals, Courts of Appeal and the Supreme Court of Ohio. She has also served as a Hearing Officer at the Ohio Board of Tax Appeals, and has worked in private practice with Jones Day.
 
Keith Wilson

Tax Commissioner Agent Supervisor

Keith currently serves as the Assistant Division Administrator for the Business Tax Division at the Ohio Department of Taxation.  He has over 21 years of experience at the Department dealing with sales & use tax issues as a tax agent and in several management positions.  He has worked on numerous projects and implemented many tax compliance programs.  Prior to working at the Department, Keith worked in the tax department for a regional manufacturing company and served as the treasurer for a private high school. 

 
Dara Greene

Attorney

Dara has served as a hearing officer within the Tax Appeals Division since April 2005.  Her current duties include conducting administrative hearings within the department and issuing the Tax Commissioner’s final determinations in Sales and Use Tax matters. Her duties also include assisting with legislative analysis and drafting information releases for the department.

 

David Peck  

Administrator - Compliance

David is currently the administrator of the Compliance Division at the Ohio Department of Taxation.   He oversees the billing programs for the following taxes: Personal Income, Personal School District, Sales, Use, Employer Withholding, School District Withholding, CAT, and Corporate Franchise.  He also is responsible for the Tax Discovery Unit, Vehicle Titling Review Program, and the Habitual Offender’s Program.  David has over eleven years of experience working for the department. 

 

Jillian Hall 

Attorney

Jillian Hall works as an attorney in the Tax Appeals Division of the Ohio Department of Taxation.  She has worked on issues related to personal income, pass-through entity, corporation franchise, sales, and use tax.  Jillian graduated from Miami University with a B.S. in Finance and a minor in History and earned her J.D. from The Ohio State University Moritz College of Law. 

 
  Denise Hooven

Tax Auditor Agent

Denise began her state tax career with the Department of Taxation in 2004, where she was hired as a generalist auditing employer withholding, corporate franchise, personal property, and sale/ use taxes.  Currently, she has specialized in the area of sales/use tax where she acts as a lead team that provides onsite technical direction, training, and coordination of activities. Previously, she worked in the private sector preparing, analyzing, and complying payroll and payroll tax returns for multiple states including Ohio, Georgia, and North Carolina.