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.

Is a rebate or refund considered an income or a reduction to the expense of the product?

A rebate may or may not be considered a gross receipt depending on the facts. Please refer to CAT information release 2006-04. A refund pursuant to a sales return or allowance is not a gross receipt and may be excluded from the seller’s taxable gross receipts. 

Is a rebate or refund considered an income or a reduction to the expense of the product?

A rebate may or may not be considered a gross receipt depending on the facts. Please refer to CAT information release 2006-04. A refund pursuant to a sales return or allowance is not a gross receipt and may be excluded from the seller’s taxable gross receipts. 

SearchIcon
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.

  Movie icon

 

Ben Waterman &  Monica Bridges

PPT Iconpdf icon

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.

Movie icon

 

Laura Stanley & Steve Russell

PPT Iconpdf icon

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.

Movie icon

 

 

 

Gary Gudmundson
& Stacey Harper

PPT Iconpdf icon

 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

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.