Ohio Virtual Tax Academy

This is an archived event, the next OVTA will be held on November 18th, 2015. Registration will be available at the link above on October 19th, 2015.

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 latest event is scheduled for: September 23, 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.

Register by clicking the image below.

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Agenda/Materials

Materials will be available here on September 14, 2015.

 

8:05 - 8:15

Opening Remarks

 

 

Marina King & Joe Testa

8:15- 9:15

Refunds and Overpayments

This session will provide insight into Business Tax (CAT & Sales) and Personal Income Tax overpayments and refunds.  Additionally, the presentation will touch on Senate Bill 263, common reasons for overpayments, how to file a refund claim, and the appeal process for denied refunds.

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Grant Weaver & Teakilla Phillips

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9:15 - 9:30

Break

 

9:30 - 10:30

Sales Tax Liability Related to Bars and Restaurants           

This session will cover sales tax auditing of bars and restaurants. We will focus on relevant Ohio code provisions, reconciling primary and other records with sales tax, audit and record keeping tips and requirements, and the assessment and liquor renewal appeals process.    

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John Okamoto & Kathi O'Klok 

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10:30 - 10:45

Break

 

10:45 - 11:45

Manufacturing Sales Tax Exemptions

This session will cover the basics of the manufacturing exemption including who qualifies for the exemption and which items are covered.  Significant case law in the area will also be discussed.

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James Costigan & Dara Greene
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 11:45 -12:00

Evaluations/Closing Remarks

 

 

 

What form should be used for a non-profit youth group to purchase items for their organization?What form should be used for a non-profit youth group to purchase items for their organization?How should a taxpayer that both manufactures and installs windows treat purchases and sales for the purposes of sales tax?How should a taxpayer that both manufactures and installs windows treat purchases and sales for the purposes of sales tax?Is there a code number to be used by an exempt entity when completing an exemption certificate?Is there a code number to be used by an exempt entity when completing an exemption certificate?Is there a specific exemption certificate used to obtain exemption for purchases made by a Construction Manager on behalf of an exempt client?Is there a specific exemption certificate used to obtain exemption for purchases made by a Construction Manager on behalf of an exempt client?How do you remedy sales tax paid in error on exempt manufacturing materials?How do you remedy sales tax paid in error on exempt manufacturing materials?How do you treat fork trucks used to move materials both into and out of the production area and to load product for shipping?How do you treat fork trucks used to move materials both into and out of the production area and to load product for shipping?If someone manufactures and installs a product, and separates the installation on the invoice from the product, what are the tax consequences for the product manufactured and the charge for installation?If someone manufactures and installs a product, and separates the installation on the invoice from the product, what are the tax consequences for the product manufactured and the charge for installation?In the case that a manufacturer builds the equipment used in its manufacturing process, what qualifies for exemption?In the case that a manufacturer builds the equipment used in its manufacturing process, what qualifies for exemption?If you are a manufacturer and purchasing items that are exempt from sales tax, would these items be exempt from use tax as well?If you are a manufacturer and purchasing items that are exempt from sales tax, would these items be exempt from use tax as well?In the Control and Support Example referenced in the presentation, the temperature graphing device is needed to control the furnace and is necessary to maintain manufacturing process. Why is it taxable?In the Control and Support Example referenced in the presentation, the temperature graphing device is needed to control the furnace and is necessary to maintain manufacturing process. Why is it taxable?Are repair services completed on tax exempt equipment also exempt?Are repair services completed on tax exempt equipment also exempt?Is testing completed on a manufacturer’s product by an outside company to make sure that the product meets standards qualify for exemption?Is testing completed on a manufacturer’s product by an outside company to make sure that the product meets standards qualify for exemption?Does an individual who cleans several private homes need to charge sales tax?Does an individual who cleans several private homes need to charge sales tax?When would monitoring software be taxable and exempt?When would monitoring software be taxable and exempt?Are test tubes and vials used in exempt testing of raw materials, the product being manufactured, or the completed product also exempt?Are test tubes and vials used in exempt testing of raw materials, the product being manufactured, or the completed product also exempt?How does this compare to drive-thru? How does this compare to drive-thru? What counts as a POS record? The Z report from the register?What counts as a POS record? The Z report from the register?Can we get the full email again for liquor control group? Can we get the full email again for liquor control group? I'm having trouble getting a refund that you told us about.I'm having trouble getting a refund that you told us about.I completed an Application for Employer Withholding Tax Refund, with line 5 (full and complete reasons for above claim) noted as: "Overpayment of withholding tax - see notice from State", but an agent said "there was no reason provided on the form" she said I need to send supporting documents... Should I call you later today? I completed an Application for Employer Withholding Tax Refund, with line 5 (full and complete reasons for above claim) noted as: "Overpayment of withholding tax - see notice from State", but an agent said "there was no reason provided on the form" she said I need to send supporting documents... Should I call you later today? Do payments made by check show up on the online services section? Do payments made by check show up on the online services section? Does Ohio provide a method for tax preparers to verify estimated tax payments and prior year overpayment credits for their clients (similar to what RITA and CCA provide)? Does Ohio provide a method for tax preparers to verify estimated tax payments and prior year overpayment credits for their clients (similar to what RITA and CCA provide)? Are refunds coordinated with ODJFS and BWC also?Are refunds coordinated with ODJFS and BWC also?When do you use the IT -AR instead of just filing the IT-1040-X? Will employer withholding be reflected on the online transcript system? We have faxed or mailed letters in response to notices and the State of Ohio acts as if they have never received the letters (even though we have a confirmation of the fax if faxed). The client will receive a second notice as though no response was made which is very frustrating. What is OH's procedure when this happens? How do we as practitioners help our clients when the state doesn't respond? We have faxed or mailed letters in response to notices and the State of Ohio acts as if they have never received the letters (even though we have a confirmation of the fax if faxed). The client will receive a second notice as though no response was made which is very frustrating. What is OH's procedure when this happens? How do we as practitioners help our clients when the state doesn't respond? Does the OBG portal also list payments for sales tax paid in prior years?Does the OBG portal also list payments for sales tax paid in prior years?The speaker mentioned that about 7% of Ohio individual returns required manual review because they failed certain rules. What are these "rules" that necessitated a manual review? The speaker mentioned that about 7% of Ohio individual returns required manual review because they failed certain rules. What are these "rules" that necessitated a manual review? I have had a few clients who were manually reviewed and it seemed the only problem was the size of the refund. Is there a refund threshold that necessitates a manual review? I have had a few clients who were manually reviewed and it seemed the only problem was the size of the refund. Is there a refund threshold that necessitates a manual review? In the case of a non-filer, what proof of income and OH withholding is acceptable to file past due OH return, especially if original W2 is not available? In the case of a non-filer, what proof of income and OH withholding is acceptable to file past due OH return, especially if original W2 is not available? You referenced the November OVTA will discuss "Exemption from Business Income & New Flat Tax" - does this mean the changes to the Small Business Deduction? You referenced the November OVTA will discuss "Exemption from Business Income & New Flat Tax" - does this mean the changes to the Small Business Deduction? Is anything changing for refunds notification for individuals when the State is "waiting" for the W-2? I have had clients in the past call me when they did not get their refund and when I contacted the State I learned that you were waiting for a "paper copy" of their W-2. The problem was that the client never got a request for the W-2 to be sent to you. It would be nice to KNOW that you are withholding their refunds waiting for this. ThanksIs anything changing for refunds notification for individuals when the State is "waiting" for the W-2? I have had clients in the past call me when they did not get their refund and when I contacted the State I learned that you were waiting for a "paper copy" of their W-2. The problem was that the client never got a request for the W-2 to be sent to you. It would be nice to KNOW that you are withholding their refunds waiting for this. ThanksWhen do you use the IT -AR instead of just filing the IT-1040-X? Will employer withholding be reflected on the online transcript system? When a return is pulled for a manual review, will the taxpayer be sent a letter informing them? When a return is pulled for a manual review, will the taxpayer be sent a letter informing them? I had one question regarding personal income tax estimates. Will estimates ever be able to be automatically paid through approved software providers like the amount due with returns, or federal estimates?I had one question regarding personal income tax estimates. Will estimates ever be able to be automatically paid through approved software providers like the amount due with returns, or federal estimates?The IT 1040X can be filed electronically starting in 2015 for 2015 returns only?The IT 1040X can be filed electronically starting in 2015 for 2015 returns only?
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. 

 

Grant Weaver

Tax Commissioner Agent Supervisor      

Grant Weaver is currently a supervisor in the Business Tax Division.  Grant oversees the credit and refund units for the commercial activity tax (CAT), petroleum activity tax (PAT), corporate franchise tax (CFT) and financial institution tax (FIT). Prior to becoming a supervisor, Grant was a lead tax agent in the CAT Division’s nexus unit.  Grant has over ten years of experience working for the Department. Grant graduated from The Ohio State University Fisher College of Business, with a B.A. in Business Administration.

 

Teakilla Phillips

Tax Commissioner Agent Supervisor   

Teakilla began her state tax career in the Taxpayer Services Division at the Ohio Department of Taxation. She handled inquiries involving the personal income and business taxes. Later, she served as the Electronic Filing Supervisor in the Personal & School District Income Tax Division at Department of Taxation. In that capacity, she coordinated all activities of electronic filing and payment operations to include the Federal/State electronic filing program, Ohio I-File program and Ohio TeleFile program.

 

John Okamoto  

Tax Auditor Agent

John has been with the Audit Division for eleven years, and currently serves as a Tax Auditor Agent specializing in Sales and Use Tax.  His current duties include auditing of bars and restaurants in the Dayton/Cincinnati area, as well as mentoring auditors in the various markup methodologies.  John holds a Bachelor of Science degree from the Ohio State University. Prior to joining the Ohio Department of Taxation he worked in the private sector for several companies specializing in information technology.

 

Kathi Oklok

Attorney

Kate Oklok joined the Office of Chief Counsel in 2004. She is an Attorney 5 in the Appeals Management Division, supervising three attorneys in the Appeals and Bankruptcy units. She works primarily in four areas including settlements and problem resolution with attorneys, CPAs, taxpayers and the Attorney General’s Special Counsel on tax assessments certified to the Attorney General for collection; business tax accounts with liquor permits pending renewal, suspension or transfer; contested assessments pending before the Board of Tax Appeals and certain bankruptcy matters.

 

James Costigan

Tax Auditor Agent

James has been working in the Audit Division for twelve years, having spent all of them as a Tax Auditor Agent specializing in Sales and Use Tax.  His current duties include auditing companies of all sizes and across all industries that have Sales and Use Tax exposure throughout Northeast Ohio.  James holds a Bachelor of Science degree in Business Administration, with a major in Accounting, from Duquesne University.

 

Dara Greene

Attorney

Ms. Greene is a hearing officer specializing in sales and use tax for the Tax Appeals Division of the Ohio Department of Taxation.  Ms. Greene received her B.A. in English and Anthropology from the University of Rhode Island, her J.D. from The Ohio State University College of Law, and her L.L.M. in taxation from Capital University Law School.

 
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