The event has concluded.

 

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 latest event is scheduled for: February 21, 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.

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

Municipal Net Profits

This session will provide an overview of the Department of Taxation’s role in administering the municipal net profit tax. Topics covered will include opting in with the Department, when and how to register via The Ohio Business Gateway (OBG), when and how to file declarations and make estimated payments via OBG, explanation of the tax return, and any updates on electronic filing through MeF.


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Catherine DeRose & Michael Vajen

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9:30 - 9:40

Break

 

9:40 - 10:40

Oil and Gas

This presentation will discuss the sales and use tax implications relating to the Oil & Gas Industry. Topics will include the various segments of the industry, including producers, midstream operators, transmission companies, service providers, exemptions, as well as recent court cases.


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Laura Stanley & Gabriel Tomlin

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10:40 - 10:50

Break

 

10:50 - 11:20

Federal Conformity

This presentation will cover how recent changes to federal law will impact Ohio’s income tax.


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Greg Siegfried & Matt Dodovich

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11:20 - 11:25

Break

 

11:25 - 11:55

Fund Transfers

This session will describe which types of local government fiscal transactions are fund transfers and which types of transfers require the Tax Commissioner’s consent. This session will also cover recent changes in Am. Sub. House Bill 49 (the FY 2018-2019 state biennial budget bill) to the local government fund transfer process.


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Meghan Homsher & Jacky Werman

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 11:55 - 12:00

Evaluations/Closing Remarks

Nathan Wright

 

Is there a test environment that can be used to become familiar with the process of filing Municipal Tax on the Gateway?Is there a test environment that can be used to become familiar with the process of filing Municipal Tax on the Gateway?If registration was done via paper, how long will it take to receive an account # and how will that be received?If registration was done via paper, how long will it take to receive an account # and how will that be received?2017 is my business first year filing net profit tax return. We have not filed the return yet for 2017, but want to opt in to state registration for 2018. When we register to opt in for the state, do we select the municipalities that we expect to file in for 2017, even though we haven't filed a return yet?2017 is my business first year filing net profit tax return. We have not filed the return yet for 2017, but want to opt in to state registration for 2018. When we register to opt in for the state, do we select the municipalities that we expect to file in for 2017, even though we haven't filed a return yet?Since filing a consolidated return is a 5 year commitment if we opt out of the OBG filing after 1 year we still have to continue filing for 4 more years?Since filing a consolidated return is a 5 year commitment if we opt out of the OBG filing after 1 year we still have to continue filing for 4 more years?Do we notify the municipalities directly, even if their municipal income tax is administered by a central organization such as Regional Income Tax Agency?Do we notify the municipalities directly, even if their municipal income tax is administered by a central organization such as Regional Income Tax Agency?Is the new MNPT account number a new account number assigned by ODT or would it be the same account number as under the old rules?Is the new MNPT account number a new account number assigned by ODT or would it be the same account number as under the old rules?Is the $200 estimate filing threshold for EACH municipality?Is the $200 estimate filing threshold for EACH municipality?How do you add a city during the tax year. How does it remove a city going forward---automatically if filed as a final return?How do you add a city during the tax year. How does it remove a city going forward---automatically if filed as a final return?Why a request for extension. If I file to a city, no such request is needed if I have filed to the IRS.Why a request for extension. If I file to a city, no such request is needed if I have filed to the IRS.How are 2017's NOL's supposed to be allocated by city to use them in 2018?How are 2017's NOL's supposed to be allocated by city to use them in 2018?If I understand correctly, when filing municipal income tax returns via the Gateway, Taxpayers are not required to file the same i.e. separate vs consolidated for all municipalities. Is this correct?If I understand correctly, when filing municipal income tax returns via the Gateway, Taxpayers are not required to file the same i.e. separate vs consolidated for all municipalities. Is this correct?If an S-Corp or Partnership has already registered, because they misunderstood the rules about disregarded entities, how can they cancel the registration now?If an S-Corp or Partnership has already registered, because they misunderstood the rules about disregarded entities, how can they cancel the registration now?Is the notification to the municipality annual or one-time?Is the notification to the municipality annual or one-time?Will the 15% penalty still apply on Estimated payments?Will the 15% penalty still apply on Estimated payments?The list of cities an entity would file MNPT returns under would be the same as the list of cities for which they file sales tax, correct?The list of cities an entity would file MNPT returns under would be the same as the list of cities for which they file sales tax, correct?IF YOU SEE THAT YOUR NOT DOING BUSINESS THAT A ESTIMATE WAS SET UP, AND YOU PAID AN ESTIMATE CAN THE ESTIMATE BE COUNTED AS A CREDIT?IF YOU SEE THAT YOUR NOT DOING BUSINESS THAT A ESTIMATE WAS SET UP, AND YOU PAID AN ESTIMATE CAN THE ESTIMATE BE COUNTED AS A CREDIT?If you have a landowner, a different person owning the mineral rights, and a lessor, and the lease ends without removing the well equipment, who is responsible for the tax? If you have a landowner, a different person owning the mineral rights, and a lessor, and the lease ends without removing the well equipment, who is responsible for the tax? Would things like well pads, frac tanks, pipelines, etc. be considered business fixtures or real property? This determines whether the buyer or seller (contractor) pays the tax and also what the tax basis would be? Would things like well pads, frac tanks, pipelines, etc. be considered business fixtures or real property? This determines whether the buyer or seller (contractor) pays the tax and also what the tax basis would be? And business fixtures are considered to retain their character as TPP upon installation, even though they may be permanently affixed, correct? And business fixtures are considered to retain their character as TPP upon installation, even though they may be permanently affixed, correct? A service provider may furnish general laborers to producers at a well site during the drilling and fracking process. They would provide manpower to do any and all tasks that the producing company requests at the well site. Would the provision of laborers qualify as an exempt service under the "Exploration & Production" exemption? A service provider may furnish general laborers to producers at a well site during the drilling and fracking process. They would provide manpower to do any and all tasks that the producing company requests at the well site. Would the provision of laborers qualify as an exempt service under the "Exploration & Production" exemption? I have clients that are operating in the oil and gas industry. Based on what you have described in your presentation, they appear to be paying sales tax on items that are exempt. Does this exemption work like other sales and use tax exemptions with respect to exemption certificates?I have clients that are operating in the oil and gas industry. Based on what you have described in your presentation, they appear to be paying sales tax on items that are exempt. Does this exemption work like other sales and use tax exemptions with respect to exemption certificates?I have a piece of equipment that I’m not sure qualifies for an exemption. Who can I contact to get an answer?I have a piece of equipment that I’m not sure qualifies for an exemption. Who can I contact to get an answer?I believe I paid tax on a piece of equipment that is tax exempt. Can I get a refund? I believe I paid tax on a piece of equipment that is tax exempt. Can I get a refund? I purchased a piece of oil and gas equipment in Oklahoma and brought it into Ohio but I paid Oklahoma sales tax. Do I also owe Ohio sales/use tax? I purchased a piece of oil and gas equipment in Oklahoma and brought it into Ohio but I paid Oklahoma sales tax. Do I also owe Ohio sales/use tax? I am an oil and gas company located out of state coming into Ohio to conduct business. How do I register for a consumers use tax account? I am an oil and gas company located out of state coming into Ohio to conduct business. How do I register for a consumers use tax account? Does my oil and gas equipment qualify as pollution control and therefore exempt from sales tax? Does my oil and gas equipment qualify as pollution control and therefore exempt from sales tax? Are business deductions still allowed for meals (at 50%)? Or are they included in entertainment and now disallowed? Are business deductions still allowed for meals (at 50%)? Or are they included in entertainment and now disallowed? What if you are unsure whether a transfer requires TC approval? Can a request for approval be submitted anyway?What if you are unsure whether a transfer requires TC approval? Can a request for approval be submitted anyway?
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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.

 

Catherine DeRose
 

Catherine DeRose

Tax Examiner Manager, Business Tax

Catherine began her career with the Ohio Department of Taxation in 2007. During her tenure with the Department, Catherine has worked her way through the ranks in the Excise & Energy Tax Division where she had worked primarily with the tobacco taxes. She was recently promoted to a Tax Examiner Manager in the Business Tax Division over the municipal net profit, commercial activity, financial institutions, and petroleum activity taxes. Catherine graduated from Slippery Rock University of Pennsylvania in 2002 with a Bachelor’s Degree in Education.

 


Michael Vajen

Michael Vajen

Tax Examiner Manager, Business Tax

Michael Vajen began his career with the Ohio Department of Taxation in January 2012 as a Tax Commissioner Agent 1 in the Taxpayer Services Division. In August 2013, Michael was promoted to a Tax Commissioner Agent 3 in Taxpayer Services specializing in business taxes. Michael was promoted to a Tax Commissioner Agent 4 in the Compliance Division, which focuses on the Department's billing and assessment program. Michael returned to Taxpayer Services as a Manager focusing on the business taxes in November 2015. Michael transitioned to the Business Tax Division to oversee the Municipal Net Profit Tax in October 2017. Michael is a graduate of Ohio University with a Bachelor of Business Administration majoring in Accounting.

 

 
Laura M. Stanley

Laura M. Stanley, Esq.

Legal Counsel - Sales & Use Tax Division

Currently, Laura Stanley is Legal Counsel for sales and use taxes for the Ohio Department of Taxation, within the Business Tax Division. In this 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 Business Tax Division and Commissioner's Office on legal matters. Previously, Laura served as Legal Counsel for various taxes, including the commercial activity and petroleum activity taxes within the Business Tax Division and the excise taxes within the Excise & Energy Tax Division. Prior to becoming Legal Counsel, Laura worked as a Management Analyst Supervisor in the Commercial Activity Tax Division and was instrumental in several projects, including the Voluntary Disclosure Program. Additionally, Laura assisted her predecessor in her capacity as Legal Counsel for the Commercial Activity, Motor Fuel, and Excise Tax Divisions. Laura enjoys the presentation circuit and looks forward to building relationships through interaction with the public. Laura graduated from The University of Akron in Akron, Ohio with a Bachelors of Science in Political Science & Criminal Justice and an Associate of Applied Science in Criminal Justice Technology. Additionally, Laura earned her J.D. from Capital University School of Law in Columbus, Ohio.

 

Gabriel Tomlin

 

Gabriel Tomlin

Administrator-Audit Division

Gabe began his career with the Ohio Department of Taxation as a sales and use tax auditor. He has extensive tax auditing experience in the manufacturing, construction, oil and gas, and retail industries. Gabe currently serves as an Administrator of the Audit Division. His responsibilities include oversight of audit personnel assigned to do audits in several different tax types as well as leading the division on several process improvement projects. Gabe is a graduate of The Ohio State University with a degree in Business Administration. In 2014, he received an MBA from Capital University.

 

 

Greg Siegfried

 

Greg Siegfried

Tax Analysis Division - Tax Program Executive

Gregory Siegfried is a Tax Executive with the Ohio Department of Taxation. Mr. Siegfried is a licensed attorney-at-law and is responsible for the day-to-day affairs of the Legislation and Tax Analysis Divisions. The Legislation Division coordinates ODT's legislative affairs to include tracking federal tax enactments for conformity issues with Ohio's personal income tax. The Tax Analysis Division serves to provide research and statistics to the Tax Commissioner in accordance with Ohio Rev. Code§ 5703.05(G). Mr. Siegfried joined the Ohio Department of Taxation as labor and employment law counsel after serving as legal counsel to the Ohio Department of Rehabilitation and Correction.

 

 

Matt Dodovich

 

Matt Dodovich

Division Counsel, Income, Pass-Through Entity and Withholding Taxes

Matt Dodovich currently serves as a Division Counsel at the Ohio Department of Taxation in the Office of Chief Counsel and specializes in the individual income, school district income, municipal income, pass-through entity, and employer withholding taxes. Matt joined the Department in April 2012 as an administrative hearing officer in the Tax Appeals Division. He later served as an attorney for the Department's Appeals Management Division. Matt earned a B.S. with honors in Economics from The Ohio State University, and his J.D. from the Michael E. Moritz College of Law. He is currently pursuing an A.A. in Accounting and licensure as an Ohio Certified Public Accountant.

 


Meghan Homsher

 

Meghan Homsher

Tax Analysis Division

Meghan Homsher has been with the Tax Analysis Division of the Ohio Department of Taxation since April 2005. Her responsibilities include providing analysis of proposed legislation and contributing to department publications. Meghan received her B.A. in Public Administration and Political Science from Miami University in 2001 and her Master of Public Administration from the John Glenn College of Public Affairs at Ohio State.

 


Jacky Werman

 

Jacky Werman

Office of Chief Counsel, Division of Tax Equalization

Jacky Werman currently serves as an Attorney at the Ohio Department of Taxation in the Office of Chief Counsel, Division of Tax Equalization. She is responsible for drafting and reviewing determinations for real property exemption applications and local government fund transfer requests. Jacky holds a B.A. in Political Science and English from Ohio State University and a J.D. from the University of Virginia School of Law.