Ohio Tax - Manufacturers' Education Council

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LL Bean Case / Constitutional Nexus Challenges • What are the implications of the L.L. Bean case to person’s in similar situations that meet the $500,000 receipts Bright Line nexus threshold but don’t have physical presence • Persons not identified by the state • <strong>Tax</strong>payer Options • Voluntary Disclosure Agreement process • Registration, payment, and protective refund claims • Wait and see • Be aware of Nexus Unit and Audit Division! • Completed 31 nexus audits in 2010 • 2010 CAT revenues generated of approximately $2.1 million • 12 additional nexus audits currently in progress 9
LL Bean Case / Constitutional Nexus Challenges • What are the implications of the L.L. Bean case to person’s in similar situations that meet the $500,000 receipts Bright Line nexus threshold but don’t have physical presence • Protective Refund Claim Process • Procedures will be established similar to Grocer’s case claims • File claims and identify as L.L. Bean / constitutional nexus issues • Request holding in abeyance pending L.L. Bean decision • Department will hold at CAT Division pending L.L. L Bean ruling • Query: What about physical presence factual determinations • Other Issues • Caution – In general, Department’s position is that statute is not running for any person not registered even though the person would be a member of a group that is registered and filing • Why was L.L. L Bean sent to the BTA rather than the <strong>Ohio</strong> Supreme Court 10
Page 1 and 2: Ohio Tax Workshop S Ohio CAT, Nexus
Page 3 and 4: Biographical Information Laura M. S
Page 5 and 6: Presenters Michael Baker • State
Page 7 and 8: LL Bean Case / Constitutional Nexus
Page 9 and 10: LL Bean Case / Constitutional Nexus
Page 11: LL Bean Case / Constitutional Nexus
Page 15 and 16: Filing Group Issues 12
Page 17 and 18: Filing Group Issues • Changes in
Page 19 and 20: Filing Group Issues Comparison of C
Page 21 and 22: Filing Group Issues • Complex Fil
Page 23 and 24: Filing Group Issues • Complex Fil
Page 25 and 26: Example MG-1 K J Taxpayer initially
Page 27 and 28: Types of Gross Receipts (See Append
Page 29 and 30: Sourcing Issues 26
Page 31 and 32: Sourcing Issues • Intangibles - O
Page 33 and 34: Sourcing Issues • Services - ORC
Page 35 and 36: Sourcing Issues • Tangible Person
Page 37 and 38: Sourcing Issues • Tangible Person
Page 39 and 40: Miscellaneous Issues 36
Page 41 and 42: Administrative Update - Voluntary D
Page 43 and 44: Administrative Update - Penalties
Page 45 and 46: Contact Information Michael Baker,
Page 47 and 48: 2011 Ohio Tax Conference Ohio Comme
Page 55 and 56: 11. Government contracts 2011 Ohio
Page 59 and 60: 32. Oil Exchanges 2011 Ohio Tax Con
Page 61 and 62: 42. Rewards points program 2011 Ohi
Page 63 and 64:
52. Foreign common owner 2011 Ohio
Page 65 and 66:
2011 Ohio Tax Conference Ohio Comme
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Ohio Tax - Manufacturers' Education Council

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