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. 

Please note that this OVTA is audio only.  There will be no live video of the presenters.   All participants will only be able to view the PPT and hear the presenters voices.  

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.

If a business is located in Ohio and does over the road trucking out of Ohio will they be excluded from the CAT Tax?If a business is located in Ohio and does over the road trucking out of Ohio will they be excluded from the CAT Tax?What does the word “Nexus” mean?What does the word “Nexus” mean?What is Nexus? What is Nexus? What do you mean by "TGR are calculated on the aggregate?" Please provide an example.What do you mean by "TGR are calculated on the aggregate?" Please provide an example.If my taxable gross receipts decrease in the current year, do I still pay based on prior year’s taxable gross receipts?If my taxable gross receipts decrease in the current year, do I still pay based on prior year’s taxable gross receipts?In year 2013, the company had $3 million of taxable gross receipts. In the first quarter of 2014, they file a quarterly return and pay only the $2100 AMT. The aggregate taxable gross receipts for the 2014 calendar year are less than $1M. The company should have only paid $150 AMT for 2014 because they have less than $1 million in taxable gross receipt. For the year 2014, will company receive a refund?In year 2013, the company had $3 million of taxable gross receipts. In the first quarter of 2014, they file a quarterly return and pay only the $2100 AMT. The aggregate taxable gross receipts for the 2014 calendar year are less than $1M. The company should have only paid $150 AMT for 2014 because they have less than $1 million in taxable gross receipt. For the year 2014, will company receive a refund?If a husband is the sole shareholder of an S Corp and the wife is a single person LLC, is there common ownership?If a husband is the sole shareholder of an S Corp and the wife is a single person LLC, is there common ownership?If batch processing occurs, are taxpayers able to make payments before the return is filed?If batch processing occurs, are taxpayers able to make payments before the return is filed?When OBG CAT filings are batched, and it shows no payment is due at the time of filing, how will I know there is a payment due?When OBG CAT filings are batched, and it shows no payment is due at the time of filing, how will I know there is a payment due?When can taxpayers eliminate intercompany receipts?When can taxpayers eliminate intercompany receipts?A combined taxpayer: Entity A 100% owns Entity B. Entity A pays expenses for Entity B. Is this an inter-member transaction for CAT?A combined taxpayer: Entity A 100% owns Entity B. Entity A pays expenses for Entity B. Is this an inter-member transaction for CAT?What is the threshold to start paying CAT? For example, do I need to pay CAT if my gross receipts are $100,000? What is the threshold to start paying CAT? For example, do I need to pay CAT if my gross receipts are $100,000? Are reimbursed expenses considered part of gross receipts?Are reimbursed expenses considered part of gross receipts?Is a rebate or refund considered an income or a reduction to the expense of the product? Is a rebate or refund considered an income or a reduction to the expense of the product? We charge our customer for shipping/delivery charges in addition to the merchandise price. Are those shipping charges included in taxable gross receipts?We charge our customer for shipping/delivery charges in addition to the merchandise price. Are those shipping charges included in taxable gross receipts?I have less than $150k in TGR and meet Bright Line presence for payroll. Do I need to include this if I am part of a combined group? If not, please give example of when I may need to file CAT and include my TGR as a member of combined group.I have less than $150k in TGR and meet Bright Line presence for payroll. Do I need to include this if I am part of a combined group? If not, please give example of when I may need to file CAT and include my TGR as a member of combined group.On which entity does the liability for paying combined group CAT tax fall? May the group allocate at will?On which entity does the liability for paying combined group CAT tax fall? May the group allocate at will?Does as a person have to add all of their gross receipts of their businesses together to reach the $150,000 threshold? (i.e. Schedule C, F, or E)?Does as a person have to add all of their gross receipts of their businesses together to reach the $150,000 threshold? (i.e. Schedule C, F, or E)?For the purposes of the CAT, does Ohio give full credit for local income taxes paid to other states?For the purposes of the CAT, does Ohio give full credit for local income taxes paid to other states?When a business changes CPA and the new CPA wants to obtain OBG log in user name and password, what is the process that new CPA needs to involve without contacting the prior CPA?When a business changes CPA and the new CPA wants to obtain OBG log in user name and password, what is the process that new CPA needs to involve without contacting the prior CPA?If you do not have an employee with a school district withholding requirement do we still keep their account open?If you do not have an employee with a school district withholding requirement do we still keep their account open?Can you mention again about being able to make changes.Can you mention again about being able to make changes.Where are the Tax Data Series and Revenue Accounting areas on ODT's website found?Where are the Tax Data Series and Revenue Accounting areas on ODT's website found?I am the treasurer of an IRC 501(c)(3) that runs a disc golf course that is free to use for the public, but we sell the discs used to play the game, this would include using discs as a prize award for winning a tournament or other event. Would the sale of the discs be subject to sales tax even if used as a prize award for winning an event with an entry fee? What if the total sales including prize awards was less than $5,000 annually?I am the treasurer of an IRC 501(c)(3) that runs a disc golf course that is free to use for the public, but we sell the discs used to play the game, this would include using discs as a prize award for winning a tournament or other event. Would the sale of the discs be subject to sales tax even if used as a prize award for winning an event with an entry fee? What if the total sales including prize awards was less than $5,000 annually?If the exempt customer does not provide an exemption certificate until 120 + days after the sale, does the vendor have to refund the sales tax? Or does the customer go to the State and request a refund on sales tax paid? If the exempt customer does not provide an exemption certificate until 120 + days after the sale, does the vendor have to refund the sales tax? Or does the customer go to the State and request a refund on sales tax paid? So if a church has a gift shop where items can be purchased, but in fact, few items are sold... would have to register, etc.? So if a church has a gift shop where items can be purchased, but in fact, few items are sold... would have to register, etc.? if my nonprofit leases a portion of our building to an unaffiliated business, do we need a vendor’s license? if my nonprofit leases a portion of our building to an unaffiliated business, do we need a vendor’s license? Is it a requirement to have a certificate from a government entity if they are not a profit entity under IRC 115 or similar organization? Would you elaborate on the schools, PTA rules or give a citation for more research? Is it a requirement to have a certificate from a government entity if they are not a profit entity under IRC 115 or similar organization? Would you elaborate on the schools, PTA rules or give a citation for more research? Why is the designation between a 501(c)(3) organization, and another 501(c) tax-exempt organization important? Why is the designation between a 501(c)(3) organization, and another 501(c) tax-exempt organization important? To confirm my understanding, absent a specific purpose exemption written in the law (such as fire safety), a 501(c)(6) organization will be required to pay sales tax in Ohio. Thank you To confirm my understanding, absent a specific purpose exemption written in the law (such as fire safety), a 501(c)(6) organization will be required to pay sales tax in Ohio. Thank you If a church or township hall is rented, should the rental be taxed? Not exactly the subject at hand.If a church or township hall is rented, should the rental be taxed? Not exactly the subject at hand.Can construction of a housing development upgrade (roof) under a 501 (c)(3)use the construction certificates exemptions and not pay any sales tax for the construction process Can construction of a housing development upgrade (roof) under a 501 (c)(3)use the construction certificates exemptions and not pay any sales tax for the construction process
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Agenda/Materials

Important:

The information presented in the slide presentations and contained in the FAQs is accurate as of the date of the presentation. To the extent that the positions stated in the FAQs do not conflict with any recent legislation, such positions are still in effect.  However, please note that the presentations and FAQs related to OVTA webinars are static and will not be updated to reflect more recent legislation, rules, court decisions, Information Releases or other types of guidance.  Additionally, many times the facts and circumstances surrounding the specific scenario will impact the answer.  Please contact the Department directly if you have any questions (Individual Income Tax - (800) 282-1780 or Business Tax - (888) 405-4039).

8:20 - 8:30

Opening Remarks

 

Marina King & Joe Testa

8:30- 9:30

Commercial Activity Tax (CAT) Basics

This session will focus on providing a base knowledge of the commercial activity tax.  It will cover topics such as who is required to file, what taxable gross receipts are and how they are sitused, and group filing requirements.  An overview of utilizing the Ohio Business Gateway for commercial activity tax will also be presented.

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Ben Waterman &  Monica Bridges

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9:30 - 9:40

Break

 

9:40 - 10:40

Non-Profit Tax Issues

This session will provide a brief, general overview of sales and use tax which will be followed by a more in-depth discussion of what statutorily defines a “charitable purpose.”  The session will discuss how to handles sales by and to a non-profit organization as well as construction contracts with a non-profit –who (if anyone) owes sales or use tax.  Discussion on whether non-profits must register, file, and pay the Commercial Activity Tax.  Applicable case law for the above topics.

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Laura Stanley & Steve Russell

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10:40 - 10:50

Break

 

10:50 - 11:50

State Tax Communications

The Ohio Department of Taxation has multiple channels of communication through which it interacts with taxpayers. This session will focus primarily on the digital domain and the tools and software the department employs and makes available to taxpayers to maximize the ease and efficiency of doing business with the department and staying current with state tax issues.

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Gary Gudmundson
& Randy Dusenberry

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 11:50 -12:00

Evaluations/Closing Remarks

Marina King


 

 

 

 

 

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. 

 

Marina King
 

Randy Dusenberry

Taxpayer Services Division - Administrator 

Randy Dusenberry is the Administrator of the Taxpayer Services Division at the Ohio Department of Taxation. He has been with the Department for 13 years.

 

Randy began his state tax career in the Taxpayer Services Division at the Ohio Department of Taxation as Tax Commissioner Agent 1. Randy moved to the Office of Appeals Management where he reviewed and approved the Offer in Compromise program. Randy was then promoted to a Tax Commissioner Agent Supervisor 2 in Taxpayer Services Division overseeing the Business Tax supervisors. In 2009 he was promoted to Tax Commissioner Agent Supervisor 3 in Taxpayer Services. In this capacity he also was involved with Revenue Processing for two years. 

 


Marina King

Benjamin Waterman

Office of Chief Counsel, Division Counsel

Ben currently serves as Division Counsel to the Business Tax and Excise & Energy Tax Divisions. He is primarily responsible for the Commercial Activity Tax, Petroleum Activity Tax, alcohol excise taxes, and the Replacement Tire Fee. Ben has been with the Department for three years and previously served as a tax agent in the Business Tax Division and Legal Counsel to the Bankruptcy Division. 

 

 
Marina King

Monica Bridges

Tax Examiner - Business Tax Division

Monica Bridges is a Tax Examiner in the Business Tax division. She has worked with Commercial Activity Tax for over 6 years and is also responsible for the Petroleum Activity Tax. 

Monica graduated from California State University, Sacramento with a Bachelor of Arts in Economics.  Prior to working for the state, Monica spent 6 years working in the public record research industry.

 

Marina King

 

Laura M. Stanley, Esq.

Legal Counsel – Sales and Use Tax

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.

 

 

Marina King

Steven Russell

Assistant Administrator - Business Tax Division

Steven (Steve) Russell began his career at the Ohio Department of Taxation over 22 years ago.  For the last 19 years, he has specialized in sales and use tax auditing and/or administration which includes experience with manufacturers, construction contractors, and retailers.  Prior to becoming assistant administrator, Steve was a part of the Audit Division’s Review and Support Group where he helped administer the direct pay authority program.  Steve spent six years as assistant administrator of the Audit Division, where he was responsible for forming Audit Division practices and providing technical guidance.  In May 2015, Steve moved to the Business Tax Division where he helps oversee Ohio’s business taxes and provides technical guidance in the sales and use tax area.  

 
Marina King

Gary Gudmundson

Communications Director

Gary Gudmundson has more than thirty years of experience as a communicator in the public and private sectors. His career began in the television news business and spanned 14 years working variously as a reporter, weekend anchor-producer, assignment editor, and assistant news director. He was awarded an Emmy (regional) for Spot News Reporting. 

 

 
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