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This is an archived page from a past event.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. Participants can attend the event in person (limited seating available) or view it from anywhere as an online webinar. Follow the links in the registration section on the left for more information about registering for the live event or the webinar.

The event is scheduled for the following time and date: 8:15 AM - 12:00 PM September 9, 2014

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.


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.

Registration

Registration for the live event is closed.

 

Registration for the webinar is closed.

FAQ

Is Software as a Service Taxable?

Essentially, the term "prewritten computer software" has the same meaning as the term "canned software" found in Ohio Adm. Code (O.A.C.) 5703-9-46(A)(7). Under that rule, a sale of canned software was considered to be a sale of tangible personal property, as is a sale of prewritten computer software as defined in new R.C. 5739.01(DDD).
R.C. 5739.01(DDD) and O.A.C. 5703-9-46(A)(7) do differ somewhat on the treatment of "customized" software. Under the rule, where canned software that has been modified or customized for a specific consumer is sold in a single transaction, the sale is a sale of tangible personal property if the charge for the modifications is not more than half the price of the sale. It would not matter whether the modification charges were or were not separately stated unless they exceeded half the price of the transaction. Under new R.C. 5739.01(DDD), a reasonable separately stated charge for modifications to prewritten computer software is not part of the prewritten computer software and would be excluded from the tax base. Effective July 1, 2003, until O.A.C. 5703-9-46 is amended, the broader basis for exempting part of the price of a transaction under the new provisions of the statute will control.
The new definition provides that where prewritten computer software is modified for a specific consumer, and there is no separation of charges for the modification, the product remains prewritten computer software. Thus, in any case where the charge for modifications to prewritten computer software is not separately stated, even though the modifications may be extensive, the entire transaction would remain a sale of tangible personal property and be subject to sales or use tax.

Agenda/Materials

7:45 - 8:15

Registration

 

8:15 - 8:35

Welcome

Marina King

8:35 - 9:35

 

Taxation Overview for Small Businesses – Introduction, requirements, and responsibilities relating to the business taxes administered by the Tax Commissioner including: Sales & Use Tax, Employer Withholding Tax (EWT), School District Withholding Tax (SDWT), Petroleum Activity Tax (PAT), Commercial Activity Tax (CAT), and Financial Institution Tax (FIT).

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Ron Pottorf & Janice Hinton 
 

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9:35 - 9:45    

Break

 

9:45 - 10:45

 

 

Small Business Investor Deduction this session will walk you through the Small Business Investor Income deduction schedule line by line with many great examples, and share the SBD updates for 2014.

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Deborah Smith  
 

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10:45 - 10:55

Break

 

10:55 - 11:55

 

 

Legislative Summary for 2014 – Update regarding recently enacted legislation that will affect tax return filing for all filers, and insight regarding further improvements in the tax code.  There will be a special concentration on newly implemented Petroleum Activity Tax (PAT), as well as, recent legislation that impacted the PAT.

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     Kerrie Ryan & Laura Stanley    
  

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11:55 - 12:00

Evaluations/Closing

 

Speakers

 

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. 

 

Deborah Smith

Deborah Smith

Administrator - Personal Income & School District Income Tax

Deborah comes to her position with over twenty-five years of tax experience, both private and public sector.  Deborah has been the administrator of Personal Income & School District Income Tax for over 5 years and was previously the administrator of the Commercial Activity Tax Division. 

 
Ron Pottorf

Ron Pottorf

Executive Administrator - Taxpayer Services and Compliance Divisions

Ron was appointed as Executive Administrator of the Taxpayer Services Division and Compliance Division in March of 2013. Previous to this, Ron held the position of Executive Administrator of the Audit Division and has been with the agency for over 30 years.

 
Janice Hinton

Janice Hinton

Tax Commissioner Agent Supervisor

As a supervisor, Janice manages the sales tax section and assists with electronic filing of the Ohio Business Gateway and the Kana Email systems. Prior to this position, Janice worked with several business taxes, including CAT, Corporate Franchise, Employer Withholding and School District Withholding.
           
 
 Kerrie Ryan, Esq. Kerrie Ryan, Esq.

Attorney, Office of Chief Counsel - Bankruptcy Division

Kerrie serves as legal counsel for the bankruptcy division. She joined the Department of Taxation in 2010. She interacts with legal counsel, debtors, bankruptcy trustees and the Attorney General’s office regarding bankruptcy and Ohio tax issues arising from claims filed by the Department in both corporate and individual bankruptcies.

 
Laura M. Stanley, Esq. Laura M. Stanley, Esq.

Legal Counsel – Commercial Activity & Excise Taxes

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.