OVTALOGO

Ohio Virtual Tax Academy

Tax Information Webinars Since 2014

Participants: 12,428
CLE/CPE Credits Issued: 31,899.5    

... and counting

This event has closed.

 

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 (pending Ohio Supreme Court approval) and up to three and a half (3.5) CPE credits. More information about the next OVTA will be available soon.

The next OVTA webinar is scheduled for: May 16, 2018 

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.

May 2018 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

Nathan Wright & Joe Testa

8:30 - 9:30

Tax for Small Businesses

This presentation will provide taxpayers with a general overview of what taxes they may need to register for when starting a small business. It will briefly touch upon Sales and Use Tax, Employer Withholding, and Commercial Activity Tax.


Movie icon

Michael Boberg & Liam Fitzgerald

pdf icon

9:30 - 9:40

Break

 

9:40 - 10:10

Gateway Modernization - Employer Withholding

This presentation will inform attendees of how the Ohio Business Gateway Modernization project will impact the electronic filing of Ohio Employer Withholding tax. We will discuss registering, highlight changes to our most frequently used forms, and review account maintenance.


Movie icon

Monica Kendricks & Allison Weller

pdf icon

10:10 - 10:15

Break

 

10:15 - 10:45

Gateway Modernization - IFTA

This session will cover how the inception of the new Modernized Gateway has changed the filing options for IFTA. The session will contain a brief synopsis of each transactions available for IFTA and will also cover a review of how those transactions have changed with the transition to the new Gateway.


Movie icon

Matthew Long

pdf icon

10:45 - 10:55

Break

 

10:55 - 11:55

Gateway Modernization - CAT & SUT

This session will cover the filing of Sales Tax and Commercial Activity Tax transactions through the new modernized Gateway.


Movie icon

Wendy Pearce & Justin Smith

pdf icon

 11:55 - 12:00

Evaluations/Closing Remarks

Nathan Wright

 

Are the types of vehicles required to file IFTA also required to be registered with DOT? Are the types of vehicles required to file IFTA also required to be registered with DOT? In Matt's hypothetical about a PA resident getting a single trip permit, does the PA resident obtain a single trip permit from his home jurisdiction (PA) or from each foreign jurisdiction he may travel into (OH, IN, etc.)? In Matt's hypothetical about a PA resident getting a single trip permit, does the PA resident obtain a single trip permit from his home jurisdiction (PA) or from each foreign jurisdiction he may travel into (OH, IN, etc.)? Is there a way to upload a file with the IFTA details for filing the return?Is there a way to upload a file with the IFTA details for filing the return?I inadvertently filed and paid a duplicate IT 501 or SD 101. How can I correct this error thru the Gateway?I inadvertently filed and paid a duplicate IT 501 or SD 101. How can I correct this error thru the Gateway?How do I remove school districts where I no longer have withholding?How do I remove school districts where I no longer have withholding?Do I need to file the IT 501 or SD 101 if NO tax was withheld for the period?Do I need to file the IT 501 or SD 101 if NO tax was withheld for the period?I pay EFT via Treasurer of State, am I still required to file IT 501’s on the Modernized Gateway?I pay EFT via Treasurer of State, am I still required to file IT 501’s on the Modernized Gateway?Will tutorials be available on the website to help users navigate through the new Modernized Gateway?Will tutorials be available on the website to help users navigate through the new Modernized Gateway?As a retail business, if we make an out of state purchase and are not charged taxed, can we run an internal ticket and charge ourselves sales tax and remit it with our monthly sales tax return just as if it was sold to an external customer?As a retail business, if we make an out of state purchase and are not charged taxed, can we run an internal ticket and charge ourselves sales tax and remit it with our monthly sales tax return just as if it was sold to an external customer?Can you clarify what is a business fixture and how interacts with manufacturing exemptions?Can you clarify what is a business fixture and how interacts with manufacturing exemptions?Do sales tax exemption certificates expire? Do sales tax exemption certificates expire? Is a seller responsible for figuring out if the reason for exemption a customer lists on the sales tax exemption form is valid? Is a seller responsible for figuring out if the reason for exemption a customer lists on the sales tax exemption form is valid? If a business moves locations and goes from one county to another (even though in same general area), would they need to get a new county vendors license? If a business moves locations and goes from one county to another (even though in same general area), would they need to get a new county vendors license? Our business is a temporary labor staffing company. Do we need to apply for a new County license when we acquire a customer who has a location outside of the county is which we are sitused? We will be charging sales tax at the county in which the Customer is located because that is where the associates will be working.Our business is a temporary labor staffing company. Do we need to apply for a new County license when we acquire a customer who has a location outside of the county is which we are sitused? We will be charging sales tax at the county in which the Customer is located because that is where the associates will be working.How should people selling regularly via eBay handle sales taxes? How should people selling regularly via eBay handle sales taxes? Will there be a conversion for companies that currently have a Service and Delivery License to have just one County License? Will there be a conversion for companies that currently have a Service and Delivery License to have just one County License? Casual sale hypothetical: I am in the business of selling auto parts, but I find myself with some leftover TV's that I used in my stores to display promotional information; I sell those TV's (not what I am in regular business of selling) to another business in 1 transaction. Do I charge sales tax or is that a casual sale? Casual sale hypothetical: I am in the business of selling auto parts, but I find myself with some leftover TV's that I used in my stores to display promotional information; I sell those TV's (not what I am in regular business of selling) to another business in 1 transaction. Do I charge sales tax or is that a casual sale? Are the tax rates dependent on the destination or origin of the sale? What happens if you ship an order to a county where the company does not have a physical presence? Are the tax rates dependent on the destination or origin of the sale? What happens if you ship an order to a county where the company does not have a physical presence? If I rent my RV and the customer drives it to another state for their vacation - Do I have to charge Ohio Sales tax, OR will they have to Pay USE tax to that state? If I rent my RV and the customer drives it to another state for their vacation - Do I have to charge Ohio Sales tax, OR will they have to Pay USE tax to that state? In connection with reciprocity, as an employer in Ohio do we automatically not withhold or report wages to OH if employee lives in a neighboring state OR do we need to have a form signed? In connection with reciprocity, as an employer in Ohio do we automatically not withhold or report wages to OH if employee lives in a neighboring state OR do we need to have a form signed? Should companies withhold for internships? Should companies withhold for internships? Is the "6 times a year" for casual sale 6 times a "calendar year" or 6 times in a "12-month period”? Is the "6 times a year" for casual sale 6 times a "calendar year" or 6 times in a "12-month period”? What is distinction point between quarterly and monthly IT501 filing? What is distinction point between quarterly and monthly IT501 filing? Are employers required to withhold taxes for all of their employees' city/school districts? Are employers required to withhold taxes for all of their employees' city/school districts? Is it the Employer's responsibility to check the employee’s address in The Finder to determine if there is a School District tax to withhold or is it the employee's responsibility to notify the employer? Is it the Employer's responsibility to check the employee’s address in The Finder to determine if there is a School District tax to withhold or is it the employee's responsibility to notify the employer? The CAT balance due is remitted annually?The CAT balance due is remitted annually?What if you never have sales over $150,000 again? For example, you make $151,000 in one year, but then never again. Do I still need to keep filing that return and paying the $150 every year? What if you never have sales over $150,000 again? For example, you make $151,000 in one year, but then never again. Do I still need to keep filing that return and paying the $150 every year? Is there ever an exception to the electronic filing requirement? Is there ever an exception to the electronic filing requirement? It used to be a qualification of the CAT tax that if you were either a foreign corp or an Ohio state corp that if your payroll hit over $25k then you had to file the cat tax form also. It used to be a qualification of the CAT tax that if you were either a foreign corp or an Ohio state corp that if your payroll hit over $25k then you had to file the cat tax form also. If I only have exempt sales, for example all sales are online and to states outside of Ohio and/or are to other manufacturing companies, do I still need to register for a county vendor license and file a $0 return? If I only have exempt sales, for example all sales are online and to states outside of Ohio and/or are to other manufacturing companies, do I still need to register for a county vendor license and file a $0 return? Can you go over attribution rules for CAT tax- meaning if you have multiple companies common owners? For example, my husband and I have a farm, and a short-term rental company. The farm has less than 50,000 in receipts. Do we have to report the farms receipts on our CAT tax return? Can you go over attribution rules for CAT tax- meaning if you have multiple companies common owners? For example, my husband and I have a farm, and a short-term rental company. The farm has less than 50,000 in receipts. Do we have to report the farms receipts on our CAT tax return? If you are a CAT annual filer and go over $1 million during the year, when do you begin quarterly filing? If you are a CAT annual filer and go over $1 million during the year, when do you begin quarterly filing? My client registered his business as LLC tax filing schedule C (Sole proprietor) in State of Ohio while he lived in Ohio. He then moved to State of NY and also doing business mainly in state of NY. His business is selling produced food to consumers or restaurants. He also drives a truck to deliver the food to Ohio customer. I know he is not subject to Sales Use tax in state of Ohio. He is not subject to CAT tax since his Gross receipt to Ohio customer is less than $150k annually. Because his business is registered in Ohio, does he need to file other taxes within state of Ohio? My client registered his business as LLC tax filing schedule C (Sole proprietor) in State of Ohio while he lived in Ohio. He then moved to State of NY and also doing business mainly in state of NY. His business is selling produced food to consumers or restaurants. He also drives a truck to deliver the food to Ohio customer. I know he is not subject to Sales Use tax in state of Ohio. He is not subject to CAT tax since his Gross receipt to Ohio customer is less than $150k annually. Because his business is registered in Ohio, does he need to file other taxes within state of Ohio? With Modernized Gateway, will you now keep the clients' bank debit info? (i.e. bank route and account numbers) With Modernized Gateway, will you now keep the clients' bank debit info? (i.e. bank route and account numbers) How long are receipts maintained on OBG? How long are receipts maintained on OBG? Can a check be used to pay the commercial activity tax, or must it be electronic payment via ACH or telefile? Can a check be used to pay the commercial activity tax, or must it be electronic payment via ACH or telefile? What is the rule for accelerated payments 75% is to be submitted from previous month sales tax reported?What is the rule for accelerated payments 75% is to be submitted from previous month sales tax reported?Is the upload option still available for the UST-1? Is the upload option still available for the UST-1? What date is used for subject to tax? 12/31/ of the filing year? What date is used for subject to tax? 12/31/ of the filing year? What date do you use under the VDA method? What date do you use under the VDA method? Do you have to amend CAT return via the gateway or can you send entire return with attachments via mail? Do you have to amend CAT return via the gateway or can you send entire return with attachments via mail? How do you make a payment towards a use tax audit liability? How do you make a payment towards a use tax audit liability? If you are registering for the first time but you have been subject to the tax for multiple years and didn't know it.... until now. You want to be in tax compliance and you go thru the voluntary disclosure agreement process. what date will you use? If you are registering for the first time but you have been subject to the tax for multiple years and didn't know it.... until now. You want to be in tax compliance and you go thru the voluntary disclosure agreement process. what date will you use? We are an accounting firm with several clients. Will we have to have 1 login that will link us to ALL clients? Or can each employee have their own login and each link to the same client. We are an accounting firm with several clients. Will we have to have 1 login that will link us to ALL clients? Or can each employee have their own login and each link to the same client. When you register a new business for CAT, do you also need to pay the current year annual minimum tax using the CAT Payment function of the OBG at that time or will the ODOT send a bill? When you register a new business for CAT, do you also need to pay the current year annual minimum tax using the CAT Payment function of the OBG at that time or will the ODOT send a bill? CAT FF Form is required for quarterly filers ONLY if changing frequency, right? CAT FF Form is required for quarterly filers ONLY if changing frequency, right? If the CAT mailing address, phone number are changed, does this also change the same information on the withholding and/or sales tax accounts? If the CAT mailing address, phone number are changed, does this also change the same information on the withholding and/or sales tax accounts? Does canceling a payment cancel the return? Does canceling a payment cancel the return? When is a rule report done? When is a rule report done? Can you request a refund on the Gateway? Can you request a refund on the Gateway? If I need to add a new entity to a consolidated group, do I first need to add the new entity? If I need to add a new entity to a consolidated group, do I first need to add the new entity? My company was sold and renamed. What do I need to do to reflect this change for our Consumer use license and for CAT filing on gateway? My company was sold and renamed. What do I need to do to reflect this change for our Consumer use license and for CAT filing on gateway? Is debt forgiveness considered gross receipts for CAT tax purposes? Is debt forgiveness considered gross receipts for CAT tax purposes?
SearchIcon
Presenters
Joe Testa

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.

 

Nathan Wright

Nathan Wright

Tax Education Program Manager

Nathan began his career with the Department of Taxation in 2006 as a TCA 1 in TPS. He became a TCA 3/Lead in TPS in Feb. 2011 and then moved to STARS in May 2013 as a tester/trainer. In November of 2013 Nate moved to OrgD/Tax Education Program. The TEP team is responsible for creating a cohesive, unified, tax-related training program. They will create and maintain a program that focuses on up-to-date, relevant, and easy to access resources. Nathan received a Bachelor’s Degree in Business Administration from Ashland University in 2003.

 

Michael Boberg
 

Michael Boberg

Tax Examiner Manager, Taxpayer Services Division

Michael began his career with the Department of Taxation in 2011 as a TCA 1 in Taxpayer Services (TPS). He became a lead agent in the Tax Release Unit of TPS in May 2014. In July of 2015, Michael became a Tax Examiner Manager. He currently oversees the TPS Division's training program for new agents handling Business Tax phone calls. He is also involved with developing training related to the Modernized Ohio Business Gateway.

 


Liam Fitzgerald

Liam Fitzgerald

Tax Examiner, Taxpayer Services Division

Liam began his career with the Department of Taxation in February 2016 as a Tax Examiner Associate in the Taxpayer Services Division. He became a Tax Examiner/Lead in TPS in October of 2017. Liam received a Bachelor's Degree in Business Administration from Ohio Dominican University in 2011 and an MBA from Ohio Dominican in 2017.

 

 
Monica Kendricks

Monica Kendricks

Tax Examiner, Employment Tax Division

Monica is currently a Tax Examiner in the Employer & School District Withholding unit of the Employment Tax Division. In addition to educating potential bulk filers on schematic requirements as well as troubleshooting issues in submission, she works with PEO compliance. Her duties include training, overpayment request reviews and electronic filing compliance. Monica has been employed with the Department since 2007.

 
Allison Weller

 

Allison Weller

Tax Examiner, Taxpayer Services Division

Allison began her career with the Department of Taxation in January 2016 as a Tax Commissioner Agent 1 in TPS. She was promoted to Tax Examiner in October 2017. In her current role, she assists with training new Tax Examiner Associates and OBG Help Desk representatives. Allison received an Associate's Degree in Accounting from Rhodes State College in 2014.

 

 

Matthew Long

 

Matthew Long

Tax Examiner Manager, Excise and Energy Division

Matthew Long is a Tax Examiner Manager in the Excise and Energy Tax Division at the Ohio Department of Taxation. Matthew began his state tax career in the Taxpayer Services Division at the Ohio Department of Taxation. He handled inquiries involving business taxes including Sales and Use Tax and Employer Withholding Tax. Matthew became a lead agent in TPS where he assumed numerous duties including representing Taxation at Small Business Workshops throughout central Ohio. He was also involved in the implementation of Taxation's new accounting system, STARS. Matthew transitioned to the Excise and Energy Division as a Supervisor overseeing the IFTA (International Fuel Tax Agreement) and Motor Fuel taxes. His time in Excise has been focused on transitioning both the IFT A and Motor Fuel to electronic filing. Prior to joining the Department of Taxation, Matthew held positions with the Licking County Juvenile/Probate Court. Matthew obtained a B.S. in Business Administration from The Ohio State University prior to joining the Department of Taxation.

 

 

Wendy Pearce

 

Wendy Pearce

Tax Examiner Specialist, Business Tax Division

Wendy began her career with the Department of Taxation in 2009 as a tax commissioner agent (TCA) 1 in the Commercial Activity Tax Division. In March of 2010, Wendy was promoted to a TCA 3 and in August 2014, she was promoted to a TCA 4 in sales tax. Wendy utilized her knowledge of multiple taxes to work as a blended agent during this time. In April 2017, she remained in the Business Tax Division and became a Tax Examiner Specialist. Wendy holds a Bachelor's Degree in Finance and a Bachelor's Degree in Business Administration, both from Franklin University.

 


Justin Smith

 

Justin Smith

Tax Examiner Specialist, Business Tax Division

Justin began his career with the Department of Taxation in 2010 as a tax commissioner agent (TCA) 1 in the Commercial Activity Tax Division. In September 2013, Justin was promoted to a TCA 3, and in December 2015, he was promoted to TCA 4 in the Business Tax Division. In July 2017, he remained in the Business Tax Division and became a Tax Examiner Specialist. Justin holds a Bachelor's Degree in Business Administration from Bowling Green State University.