Tuesday & Wednesday, January 28‐29, 2020 Hya� Regency Columbus, Columbus, Ohio Workshop DD Ohio Sales & Use Tax – In-depth Review of Major Developments including Recent Ohio Supreme Court & Ohio Board of Tax Appeals (BTA) Decisions & Audit Policies Wednesday, January 29, 2020 11:00 a.m. to 12:30 p.m.
Biographical Information Allan R. Thompson, Manager - Corporate Taxes, AK Steel 9227 Centre Pointe Drive, West Chester, OH 45069 513-425-2685 Fax: 513-425-5251 allan.thompson@aksteel.com Mr. Thompson is a graduate of the University of Toledo (1977 - B.B.A., Accounting) and Cleveland-Marshall College of Law at Cleveland State University (1980 - J.D., Taxation). He has 9 years of tax consulting experience in public accounting and over 25 years in tax management positions at several, large multistate manufacturers that are domiciled in Ohio. Mr. Thompson has over 30 years of experience with Federal, state and local tax audits - much of it involving Ohio taxes. During this time, he has achieved equitable resolutions of compliance audits with representatives of taxing jurisdictions ranging from field auditors to tax commissioners, crafted voluntary disclosure agreements and presented at administrative appeal and litigation proceedings. Mr. Thompson has made numerous presentations for the Manufacturers’ Education Council, Lorman Education Services, the Ohio Society of CPAs and Institute for Professionals in Taxation. His primary subjects are the Ohio sales & use tax exemptions affecting manufacturers and best practices for managing compliance audits. His career includes two tours of duty as Chairman - Tax Committee of the Ohio Manufacturers’ Association. Edward J. ("Ted") Bernert, Partner, Baker & Hostetler LLP 200 Civic Center Dr. Ste. 1200, Columbus, OH 43215-4138 ebernert@bakerlaw.com 614.462.2687 Fax 614.228.1541 Ted Bernert concentrates his practice in the area of state and local taxes, with a particular emphasis on the major Ohio taxes affecting businesses and business owners – sales and use, financial institution, personal income, commercial activity and real property taxes. He represents national companies concerning Ohio tax matters related to compliance, planning and tax legislation. Ted is chair of the State and Local Tax Committee of the American Bar Association Tax Section, and is a past chair of both the Ohio State Bar Association Taxation Committee and the State and Local Tax Section of the Columbus Bar Association. Ted was appointed by the governor to the Ohio Business Gateway Steering Committee to address the continued development of an electronic link for filing taxes and other matters affecting business. He also serves as a member of the Ohio Chamber of Commerce Taxation Committee. Ted is an adjunct professor of state and local taxes at the Capital University Law and Graduate Center, and served as chief editor of Ohio Tax Review, formerly published by the center. He currently serves as the co-editor of the Guidebook to Ohio Taxes, published by Commerce Clearing House. He has repeatedly been named a “Super Lawyer” in the area of taxation and holds an AV rating by Martindale-Hubbell.
Biographical Information Laura M. Stanley, Esq., Supervising Legal Counsel and Legal Counsel – Sales & Use Taxes, Ohio Department of Taxation 4485 Northland Ridge Blvd., Columbus Ohio 43229 Laura.Stanley@tax.state.oh.us 614.644.5764 Fax: 614.644.9641 Currently, Laura Stanley serves in a supervisory role for the other Division Counsels. Additionally, Laura is Legal Counsel for sales and use taxes for the Ohio Department of Taxation, within the Business Tax Division. In the later 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 Bachelor’s 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 (Gabe) Tomlin, Administrator – Audit Division, Ohio Department of Taxation 4485 Northland Ridge Blvd. Columbus, OH 43229 Gabriel.Tomlin@tax.state.oh.us 614.387.2044 Gabe began his career with the Ohio Department of Taxation as a sales and use tax auditor and has auditing experience in the manufacturing, construction, oil and gas, and retail industries. Gabe currently serves as one of the administrators of the Ohio Department of Taxation’s Audit Division. In recent years, Gabe has testified before the Senate Ways and Means Committee regarding pending legislation as well as at the Board of Tax Appeals. One of Gabe’s primary responsibilities as Administrator includes coordinating the increased compliance of Ohio’s Taxpayers through the educational efforts of our audits while providing high quality customer service. Gabe is a graduate of The Ohio State University with a degree in Business Administration. Gabe has also received an MBA from Capital University.
29th Annual Ohio Tax Conference Workshop DD Ohio Sales and Use Tax – In-depth Review of Major Developments including Recent Ohio Supreme Court & Ohio Board of Tax Appeals (BTA) Decisions & Audit Policies Allan Thompson, Manager, Corporate Taxes, AK Steel Corp. Ted Bernert, Partner, Baker & Hostetler, LLP Laura Stanley, Counsel for Sales Tax, Ohio Department of Taxation Gabe Tomlin, Administrator, Audit, Ohio Department of Taxation
Agenda • Marketplace Facilitators • ITFA • Cleaning Services and Manufacturing • Oil and Gas Rule • Multiple Points of Use • Resales • Computer Cabling • Audit Division Updates 2
Marketplace Facilitators Likely to be one of the most important developments in SALT. Very important to get the Ohio Tax Department’s view on how this works in Ohio, which also can help us understand how other states might implement their new laws. The states seem to be gravitating toward similar concepts when considering marketplace facilitator legislation but the states are not uniform in their rules. Ohio is one of the states that includes receipts from services when evaluating the amount of activity and requiring reporting and payment by the marketplace. This adds an additional element of complexity not present in many states. Ohio employs a broad approach requiring marketplaces that handle the money only indirectly to be responsible. 3
Marketplace Facilitators (Cont.) How should a marketplace report its own sales when it is also reporting sales for sellers? Under what circumstances will marketplaces avoid liability when mistakes are made: • When sellers provide inadequate information? • Because marketplaces are not liable for class actions? 4
Marketplace Facilitators (Cont.) When will marketplace sellers be liable when marketplace facilitators make mistakes? What can sellers do to protect themselves against mistakes by the marketplaces? • Contractually • Through a certification process 5
Marketplace Facilitators (Cont.) Because so many states are passing this type of legislation, some amount of uniformity would be very helpful. The Multistate Tax Commission Wayfair Implementation and Marketplace Facilitator Work Group issued a white paper on December 13, 2019 setting forth the 13 priority issues: 1. Definition of marketplace 6. Marketplace seller economic facilitator/provider. nexus threshold calculation. 2. Who is the retailer? 7. Remote seller sales/use tax 3. Remote seller and marketplace economic nexus threshold issues. seller vs. marketplace facilitator/ 8. Certification requirements. provider recordkeeping, audit 9. Information sharing. exposure and liability protection. 10. Taxability determination. 4. Marketplace seller-marketplace 11. Return simplification. facilitator/provider information 12. Foreign sellers requirements. 13. Local sales/use taxes. 5. Collection responsibility/ determination. 6
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