Ohio Tax - Manufacturers' Education Council

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Filing Group Issues • Complex Filing Groups (continued) • Separate Filing Election for Combined Group Member (CAT Form RTFS) • Member of combined group can request permission to file separately • Requires <strong>Tax</strong> Commissioner approval • Does not relieve tax liability of member or group • Commissioner may allow breakout of separate entities and/or sub-groups (on a combined basis only) • See ORC Section 5751.012 and OAC 5703-29-08 • Query – Why not allow consolidated sub-groups 19
Filing Group Issues • Complex Filing Groups – Examples (See Appendix A for more details) • Example O-1 • Example MG-1 20
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 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: 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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