Nathan M. Fulmer

Nathan is a business and tax attorney who focuses his practice on tax controversy and planning. He counsels both for-profit and nonprofit organizations across a broad spectrum of general business and tax matters, helping them navigate the tax implications of their business strategies to achieve their goals in tax-efficient manners.

Nathan’s practice includes experience in state and local tax planning and disputes, including Ohio and multistate sales and use tax, income and commercial activity taxes, and personal income tax. He has successfully helped clients secure significant refunds of improperly paid taxes, reduce assessments, and optimize business structures to maximize the use of available exemptions and other tax savings opportunities. Nathan has experience representing clients in all stages of tax controversy, from initial audit through proceedings before the Ohio Board of Tax Appeals and the Ohio Supreme Court.

Nathan also counsels nonprofit and tax-exempt organizations on governance and tax matters, including entity formation, exemption applications, endowment management, operational challenges related to exempt activities, and disputes with the Internal Revenue Service. Nathan regularly advises on all aspects of tax-exempt operations and compliance, including negotiating agreements aligned with organizational goals.

Recognized for his ability to simplify complex tax concepts, Nathan is committed to providing strategic, dependable guidance. He takes pride in understanding each client’s unique operations to deliver tailored solutions and foster long-term relationships.

• Defender Sec. Co. v. McClain, 2020-Ohio-4594 – In a case of first impression, the Ohio Supreme Court ruled in the taxpayer’s favor regarding the proper sourcing of intangible contract rights under Ohio’s commercial activity tax.
• VVF Intervest v. Harris, BTA Case No. 2019-1233 (Sept. 13, 2023) – Favorable decision holding that products routed through a distribution center for further shipment to non-Ohio states were not subject to Ohio Commercial Activity Tax.
• Drummond Financial Services v. Harris, BTA Case No. 2020-700 (May 13, 2024) – Held that loans guaranteed by the taxpayer, a credit service organization, continued to be loans after assignment and therefore, the subsequent collection of the principal and interest (including repossession of collateral) was excluded from the Ohio Commercial Activity tax under R.C. 5739.01(F).
• Checkfree Services Corp v. Harris, BTA Case No. 2019-43 (Oct. 10, 2024) – BTA held that certain financial authorization services are nontaxable services and not taxable “electronic information services” because there was no processing or exchange of data between the parties. (Pending at the Ohio Supreme Court, Checkfree Services Corporation v. Harris, Ohio S. Ct. Case No. 2024-1569).

• Speaker, “Taxing the Tax Exempt: Uncovering Nonprofit Tax Burdens,” (Nov. 6, 2025).
• Speaker, “Ohio Commercial Activity Tax Update,” (July 15, 2025).
• Panelist, “Turn a Potential Sales/Use Tax Assessment into a Refund,” (July 17, 2024).
• Speaker, “Ohio Commercial Activity Tax: Planning Opportunities for Ohio-based Businesses,” (Dec. 12, 2023).
• Speaker, “State & Local Tax: Ohio and Multistate Tax Update,” (Nov. 9, 2023).
• Speaker, “State & Local Income Tax: Pass-through Entity SALT Cap Workaround Carver Financial Services CPE Update,” (Oct. 24, 2023).
• Speaker, “State & Local Tax: Sourcing Multistate Receipts and SALT Cap Workaround,” (Aug. 31, 2023).
• Speaker, “State & Local Tax: Sales & Use Tax Trends and Sourcing Multistate Receipts,” (Aug. 9, 2023).
• Speaker, “Beyond Borders: Exploring State Tax Opportunities Through Multistate Sourcing,” (July 13, 2023).
• Author, “Deadline to Save on Your Real Property Taxes is Approaching – It’s Time to Check if Your Property Tax Valuation is Inflated,” (Mar. 9, 2022).
• Speaker, “State & Local Tax Update: Ohio Budget Bill, Multistate Trends, and Compliance and Planning Opportunities,” (Dec. 15, 2021).
• Speaker, “Small Business Taxpayer Exemption: Traps for the unwary and planning opportunities.”
• Speaker, “PPP Loan Update – President Signs Bill Significantly Enhancing Borrowers’ Ability to Receive Full PPP Loan Forgiveness,” (June 5, 2020).
• Speaker, “What you need to know about SBA Disaster Loans and the Payroll Protection Program,” (April 3, 2020).
• Author, “Exploring the Legal Issues of Blockchain Applications,” 52 Akron L. R. 161 (2018).
• Co-author, “Adjusting Supply Contracts Might Offer Tariff Relief,” Crain’s Cleveland Business (2018).