Tenth Circuit Approves Colorado's Attack on Remote Sellers

PDF/Printer Friendly Version On February 22, 2016, the U.S. Court of Appeals for the Tenth Circuit upheld the Colorado statute requiring out-of-state vendors that do not collect sales tax on sales to Colorado customers to notify those customers that they may be subject to Colorado’s use tax and to send the state each year a list of Colorado purchasers with purchases of more than $500, with their addresses and the total amount spent, against a Commerce Clause challenge by the Direct Marketing Association (“DMA”) claiming the statute discriminated against and unduly burdened interstate commerce. The Circuit Court reversed a District Court decision granting summary judgment to DMA. The Court h

Congress Rejects Internet Tax

PDF/Printer Friendly Version President Obama signed H.R. 644, the Trade Facilitation and Trade Enforcement Act of 2015, on February 24, 2016, making permanent the moratorium on state and local taxation of Internet access (or imposition of multiple and discriminatory taxes on electronic commerce). The most recent moratorium was set to expire on October 1, 2016 (P.L. 114-113, H.R. 2029). Grandfather Provision Eliminated H.R. 644 also eliminates the grandfather provision that allowed states that taxed Internet access services prior to the enactment of the original moratorium (P.L. 105-277 and subsequent revisions), like Ohio, to continue taxing Internet access services. The grandfather provisio

Was your Real Estate Tax Bill Too High? Your right to appeal ends March 31, 2016!

Overview of Real Estate Tax Real property owners received their real estate tax bills this past December and January. Now is the time to evaluate whether your property is appropriately valued. Ohio real estate taxes are imposed based on the fair market value of the real estate. Even if you have already paid the first half or all of the 2015 tax year tax liability, the tax can be recovered if it was paid on an overvalued property. Ohio law requires that county auditors re-appraise real estate every six years for purposes of calculating the value of the property that will be used for computing the real estate taxes. The appraised values are also updated every three years, generally through

Zaino Hall & Farrin LLC

41 South High Street, Suite 3600
Columbus, Ohio 43215


855-770-1120 (toll free)

Fax: (614) 754-6368

Tax Questions?

Our team of tax professionals is happy to assist you.

The Buzz

Tax law updates and tax-related content delivered right to your inbox.

  • Twitter Basic Black
  • Facebook Basic Black
  • LinkedIn Basic Black