The Ohio Sales Tax Law

Author : CCH Law Editors
Publisher : CCH Incorporated
ISBN 13 : 9780808027607
Total Pages : 0 pages
Book Rating : 4.0/5 (276 download)

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Download or read book Ohio Taxes, Guidebook to (2012) written by CCH Law Editors and published by CCH Incorporated. This book was released on 2012-01-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: CCH's Guidebook to Ohio Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Ohio. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Ohio returns or who are required to deal with Ohio taxes. Now in its 39th edition, this popular and authoritative Guidebook is the one source those involved with Ohio taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: - personal income tax - corporation franchise (income) tax - city income and school district income taxes - sales and use tax - estate tax Other Ohio taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. A special section provides summaries of the provisions of the city income taxes of Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown. The rates, return due dates, and withholding return and payment dates of smaller Ohio cities levying taxes are also provided in special charts. The Guidebook includes additional practical tips, pointers and examples to practitioners by Edward J. Bernert and Andrew M. Ferris, with the Columbus office of the law firm, Baker & Hostetler LLP. This valuable commentary helps practitioners further apply the complex principles of Ohio tax law to specific practice situations. For the user's convenience in determining what is new in the Ohio tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2012 for the 2011 tax year, legislative changes effective after 2011 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Ohio and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Ohio Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning. ABOUT THE CONTRIBUTING EDITORS: Edward J. Bernert is a partner in the law firm of Baker & Hostetler LLP, resident in the firm's Columbus, Ohio office. Mr. Bernert's practice concentrates in state and local taxation, and he lectures frequently on state and local tax matters. He is an adjunct professor of state and local taxes at Capital University Law and Graduate Center, where he is a recipient of the Lancione Adjunct Chair. Mr. Bernert is a member of the Ohio Chamber of Commerce Taxation Committee; he is former chair of the Ohio State Bar Association Taxation Committee and is also past chair of the State and Local Tax Section of the Columbus Bar Association. Mr. Bernert was chief editor of Ohio Tax Review, formerly published by the Capital University Law and Graduate Center. He received his B.A. degree from Ohio Northern University and his J.D. degree from Ohio State University. Andrew M. Ferris is an associate in the Columbus office of the law firm of Baker & Hostetler LLP. He is a general tax practitioner with a focus in the area of state and local taxation. He received his B.S. degree in Business from Miami University, Oxford, Ohio and his J.D. degree from the University of Cincinnati College of Law where he served as the Lead Articles Editor of the University of Cincinnati Law Review. He is a frequent author and lecturer on state and local tax matters.