Steve has provided state and local tax services, legal business counsel, and lobbying services to clients in multiple states and local jurisdictions for over twenty years. He advises clients on all types of state and local tax matters, including income tax, sales and use tax, property tax, gross receipts tax, excise tax, and public utility taxes. His advice is utilized at all stages of the process. For example, he assists clients in drafting and advocating for tax legislation, addressing complex tax planning, assisting in audit defense and in tax litigation.
Steve’s practice includes representation of clients before County Boards of Revision, Local Income Tax Boards of Review, the Ohio Board of Tax Appeals, Ohio state courts, and state and local tax agencies across the country. He has argued before the Ohio Supreme Court as well as before Ohio’s courts of appeals. He frequently represents clients before Ohio's General Assembly, the Ohio Department of Taxation, and other state and local government agencies, both in tax controversy and lobbying matters.
Contact Information
614-349-4812 (Direct)
614-284-1253 (Mobile)
614-326-1120 (Office)
Cases / Matters
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Represented several multi-state businesses with respect to Ohio sales and use tax refund claims and audit defenses.
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Represented several on-line retailers with respect to multistate tax matters.
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Assisted Ohio Business Roundtable in drafting and lobbying for 2005 Ohio tax reform, which eliminated the Ohio corporation franchise tax and the Ohio tangible personal property tax, and enacted the Ohio commercial activity tax.
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Lobbied for and achieved Ohio municipal income tax law changes related to stock options on behalf of businesses and individuals.
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Lobbied for and achieved a statutory real estate tax exemption for a university housing project.
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Represented several large industrial real estate owners in achieving real estate tax reductions.
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Represented business owners in structuring transactions to minimize state and local tax implications.
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Negotiated Voluntary Disclosure Agreements (“VDA”) in fifteen states related to a $200 million acquisition of an Ohio entity.
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Audited and defended audits in sales, use, income/franchise, and commercial activity taxes of businesses of all sizes.
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Successfully obtained “no nexus” holdings for several entities being pursued for income taxes in multiple states.
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Frequently represented business taxpayers in achieving Ohio tax law changes.
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Advised businesses and individuals on state and local tax implications of mergers and acquisitions.
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Provided individual residency tax planning for high net worth individuals.
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Advised public utilities on state and local tax matters.
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Represented clients audited with respect to Ohio’s pass-through entity tax.
Presentations
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Council on State Taxation 2006 Income Tax Conference, Philadelphia, PA.
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Michigan Bar Association 19th Annual Tax Conference, Plymouth, MI, May 2006.
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Repeat presenter at Ohio Tax Conference, Columbus, OH, January 2000 to present.
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Frequent speaker at the Mega Tax Conference, Columbus, OH.
Education
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Capital University Graduate Law Program, LL.M. in Taxation (2000)
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The Ohio State University Moritz College of Law, J.D. (1997)
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The Ohio State University, B.A. History, Honors Program (1993)
Community
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Steve is also a board member of BirdieLight, a 501(c)(3) organization whose mission is to educate young people about the danger of unintentional fentanyl ingestion.
Zaino Hall & Farrin, LLC
41 South High Street
Suite 3600
Columbus, OH 43215
www.zhftaxlaw.com
Steve also leads the Firm's Real Estate Tax Practice Group, representing real property owners in valuation matters and exemption matters.
Earlier in his career, he served as Assistant Counsel to the Ohio Tax Commissioner, where he was a policy and technical advisor to the Tax Commissioner, the Ohio Governor’s Office, and the Ohio Department of Development, while representing the Ohio Department of Taxation before the Ohio General Assembly.
Steve has spent significant time drafting tax legislation and lobbying for the implementation of tax law changes both while in the Tax Commissioner’s office and on behalf of clients while in private law practice. He is a registered lobbyist and regularly testifies before Ohio’s General Assembly, generally regarding state tax policy issues.