Ohio Tax - Manufacturers' Education Council

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Filing Group Issues • Retroactive Consolidations • Consolidated filing elections are always available when made prior to the filing of the current quarterly return • Department will consider retroactive consolidation elections on a case by case basis • Generally, if request is made when discovered by the Nexus Unit or when under audit, the request has been denied • If taxpayer comes forward voluntarily, Department has typically allowed retroactive consolidation 13
Filing Group Issues • Changes in <strong>Tax</strong>payer Group • Must report changes due to acquisitions / divestitures of entities and adjust registered group by the filing date of the current quarterly return • Successor Liability Issues • ORC Section 5751.10 contains special rules related to a taxpayer that sells a business, sells 75% or more of the business assets, or quits the business • CAT liability becomes due and payable immediately, and a return must be filed within 15 days • Successor of the business must withhold a sufficient amount of the purchase money to cover the amount due, until seller produces proof of payment and/or no outstanding liability • If purchaser fails to withhold, successor liability applies and purchaser is personally liable for up to amount of purchase price 14
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 15: Filing Group Issues 12
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

Ohio Tax - Manufacturers' Education Council

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