State and Local Tax

Personal Income Tax

Our attorneys provide advice and audit representation regarding state taxable income, state of residency, filing and payment obligations for nonresidents, availability of credits, applicability of municipal income and license taxes, and related matters. We assist executives, business owners, athletes, entertainers and virtually any individual, estate or trust subject to state income tax.

Business Income Taxes and Gross Receipts

We advise businesses on determination of taxable receipts and income, nexus with other states, allocation and apportionment of gross receipts and income, employee withholding and payroll tax issues. We also have expertise with respect to taxes on specialized industries such as insurance and banking. Included within this group are taxes on pass-through entities and their owners.

Sales and Use Taxes

We counsel clients on the applicability of state sales and use taxes to both their sales and purchases, the availability of exemptions, and procedures for claiming exemptions. We provide counsel on a regular basis concerning nexus issues and responsibility for charging and collecting tax in other states. We also represent clients in state sales and use tax audits, administrative appeals, and litigation.

Real Property and Personal Property Tax

We offer experienced legal representation with respect to real property and personal property taxes, including matters involving the proper determination of the value of machinery, equipment and real estate, the rates of tax applicable and claims for abatement or exemption from tax. While Ohio has repealed its personal property tax for general businesses, personal property used or leased to a public utility or used to produce electricity for sale to others is still subject to taxation in Ohio.

Tax and Economic Incentives

Our attorneys guide businesses through the available tax credits, tax abatements, special financing and other tax incentives that governmental authorities make available to businesses. If a business plans to expand either at its current site or elsewhere, we will ensure it learns about and applies for available tax benefits in a timely manner.

Tax Dispute Resolution

We have a wealth of experience handling tax disputes from the audit level through state supreme courts. Our goal is to resolve matters at the audit or administrative appeal levels; however, not all disputes can be resolved short of litigation. We are experienced in trying cases in state courts and before state boards of tax appeal, and in handling appeals in higher courts when the situation warrants it. We have successfully handled numerous such cases involving all types of state and local taxes.