Manuals ---17th Annual Ohio Tax Conference
January 29-30, 2007 in
Columbus, Ohio
Information Sections on Sponsors
Please be patient downloading the PDFs ...some are large files and may take a minute or so to download. Thanks.
Vorys, Sater, Seymour & Pease LLP (PDF)
CCH, a Wolters Kluwer business (PDF)
PricewaterhouseCoopers LLP (PDF)
Towe & Associates State Tax Solutions (PDF)
Crowe Chizek & Company LLC (PDF)
DuCharme, McMillan & Associates (PDF)
Jefferson Wells International (PDF)
Marvin F. Poer & Company (PDF)
Keynotes
Ohio Taxation … The Road Ahead – Keynote by Ohio Tax Commissioner Rich Levin: Rich Levin - PowerPoint (PDF)
Moving Ohio’s Economy Forward … Tax & Economic Policy: Next Steps – Keynote by Tom Zaino, McDonald Hopkins LLC: Tom Zaino - PowerPoint (PDF)
Moving Ohio’s Economy Forward … Tax & Economic Policy: Next Steps – Keynote by Dan Navin, Ohio Chamber of Commerce
Dan Navin - PowerPoint (PDF)Dan Navin - Ohio's Largest Employers 1995, 2001 & 2006 (PDF)
Dan Navin - Supplemental Documents (PDF)
Ohio Tax 2008… Significant Developments in Commercial Activity Taxation – Keynote by Kevin Czerwonka, Vorys, Sater, Seymour & Pease LLP
Kevin Czerwonka - PowerPoint (PDF)Kevin Czerwonka - Supplemental Documents (PDF)
Ohio Tax 2008 … Significant Developments in Sales & Use Taxation – Keynote by Ted Bernert, Baker & Hostetler LLP
Ted Bernert - PowerPoint (PDF)Ted Bernert - Outline & Supplemental Documents (PDF)
Ohio Tax 2008 … Significant Developments in Corporation Franchise & Income, Municipal Income, and Pass Through Entity Taxation – Keynote by Steve Nechemias, Taft, Stettinius & Hollister LLP
Steve Nechemias - PowerPoint (PDF)Steve Nechemias - Supplemental Documents (PDF)
Ohio Tax 2008 … Significant Developments in Real & Personal Property Taxation – Keynote by Mark Engel, Bricker & Eckler LLP
Mark Engel - PowerPoint (PDF)Mark Engel - Real v Personal (PDF)
New Reality for Corporate Tax Departments … Greater Internal Scrutiny & Complexity, Ever-Increasing Level of External Influences, Emerging Trends & Best Practices to Help You Deliver Greater Value to Your Organization- Keynote by G. Brint Ryan, Ryan
Brint Ryan - PowerPoint (PDF)
Significant Developments in State Taxation … U.S. Supreme Court Watch, the Best & Worst of State Tax Administration, Nexus, Stolen Refunds and the State of the States – Panel by Paul Frankel & Rick Pomp
Paul Frankel & Rick Pomp - Outline (PDF)
Ohio’s Economy: Economic Development, Leveraging Ohio Assets and Job Creation – Keynote by The Honorable Richard Cordray, Treasurer, State of Ohio
GrowNOW Brochure (PDF)Workshops
Workshop A - Ohio Property Tax … Classification of Property as Real or Personal
A - PowerPoint (PDF)
Workshop B. - Ohio CAT: Emerging Issues, Significant Developments & Future Predictions
B - Written Materials (PDF)
Workshop C. - FIN 48: Best Practices & Lessons Learned
C - PowerPoint (PDF)C - E & Y's IFRS US GAAP Differences Basics (PDF)
C- PwC's FIN Disclosures (PDF)
Workshop D. - Ohio Taxation of Nonresident Individuals & the Revised ‘Bright Line’ Residency Test
D - PowerPoint (PDF)D -Supplemental Documents (PDF)
Workshop E. - Ohio Economic Development … Past, Present and Future
E - PowerPoint (PDF)
Workshop F - Regional Update … Tax Advice for Companies Doing Business in Indiana, Kentucky & West Virginia
F - PowerPoint (PDF)
Workshop G. - Sales Tax Planning and Streamlined Sales Tax Update
G - PowerPoint (PDF)
Workshop H. - Ohio Sales & Use Tax … Purchase Audits of Direct Pay Permit Holders
H - PowerPoint (PDF)H -Supplemental Documents (PDF)
Workshop I. - Unclaimed Property ... Increased Audits Forcing Corporate Holders to Rethink Their Strategy
I - PowerPoint (PDF)
Workshop J. - Ohio Sales & Use Tax: Top Sales & Use Tax Developments
J - PowerPoint (PDF)J - Supplemental Documents (PDF)
Workshop K. - Ohio CAT: Best Practices for Effective Compliance
K- PowerPoint (PDF)K - Supplemental Documents (PDF)
Workshop L. - Canadian Sales Taxes on Cross-Border Transactions & the Recently-Signed 5th Protocol to the Canadian-US Treaty and Its Impact on Transfer Pricing
L -PowerPoint with Notes - Canadian Sales Taxes on Cross-Border Transactions (PDF)L -Canada US Tax Convention-5th Protocol (PDF)
L -GST Memoranda 3.3, Place of Supply (PDF)
L -Memorandum 3.3.1, Drop Shipments (PDF)
L -P-051R2 Carrying on Business in Canada (PDF)
L- P-125R ITC Entitlement for Tax on Imported Goods. PDF)
L -PowerPoint - New Protocol to the Canada-US Tax Treaty (PDF)
Workshop M. - Ohio Audits of Corporation Franchise & Personal Property Taxes
M - PowerPoint (PDF)M - Supplemental Documents Part 1 (PDF)
M - Supplemental Documents Part 2. (PDF)
Workshop N. - Application of Ohio Sales/Use Taxes and CAT to Construction Contracts
N - PowerPoint (PDF)N - Contractee Certification Fax Cover (PDF)
N - Contractee Certification Form (PDF)
N - CAT 2006-03 Definition of Agent (PDF)
N- CAT 2005-6 Situsing Rule for Certain Services (PDF)
Workshop O. - Ohio Municipal Tax...Net Profits Tax, Nexus, Complex Sales Factor Exposures and Consolidated Return Reporting Issues
O - PowerPoint (PDF)O - Supplemental Documents (PDF)
Workshop P. - The Textron Case, Work Product Privilege & the Impact on the Discoverability of Tax Accrual Workpapers
P -PowerPoint (PDF)
Workshop Q. - Business Tax Sourcing… The Overly Abundant Supply of ‘Market’ Definitions
Workshop R. - Pass-Through Entity Taxation
R - PowerPoint (PDF)R - Ohio Information Release - Resident Credit (PDF)
R - Kentucky Revenue Cabinet Case (PDF)
R- Supplemental Documents (PDF)
Workshop AA. - Physical Presence or Economic Nexus? Substantial Nexus & Bright Nexus
AA - Outline on Nexus and Web-Related Activities (PDF)AA - Outline on Physical Presence or Economic Nexus (PDF)
Workshop BB. - In-Depth Insights on Hot Mulitstate Tax Issues … MBNA America Bank and Lanco Inc.: New Nexus Standard in Income / Franchise Taxation?
BB - PowerPoint (PDF)
Workshop CC. - Ohio Sales & Use Tax … Direct Pay Permits, Prepayment Authority and Effective Tax Rates
CC -Direct Pay Permits (PDF)CC - Effective Tax Rates And Other Methods of Compliance (PDF)
CC - Managed Participatory and Direct Pay Permits (PDF)
CC - Supplemental Documents (PDF)
Workshop DD. - Rules & Comparison of Methods of Sales Sourcing for Sales, Use, Commercial Activity & Corporation Income & Franchise Taxes
DD - PowerPoint (PDF)DD - Tax Rules 5703-9-46 (PDF)
DD - Tax Rules 5703-29-17 Indexed (PDF)
Workshop EE. - Michigan Business Tax (MBT)
EE- PowerPoint (PDF)EE - MBT Additional FAQs (PDF)
EE - RAB - 2007-5 SBT Fiscal Year Final Return FINAL (PDF)
EE - RAB - 2007-6 MBT Actively Solicits Defined FINAL (PDF)
EE - 2008 Quarterly Return (PDF)
EE- 2008 Quarterly Return Instructions (PDF)
EE - 2008 Insurance Company Instructions (PDF)
EE- 2008 Quarterly Return Financial Instructions (PDF)
Workshop FF. -Ohio Municipal Income Tax…A Practical Guide to Complex Issues
FF - PowerPoint (PDF)FF - Legislative Updates-Materials (PDF)
FF - Supplemental Documents (PDF)
FF - OBG Municipal Income Tax Grid (PDF)
FF - RITA Workplace Matrix (PDF)
Workshop GG. - Navigating the Complex State Filing Obligations for Multistate Partnerships, LLCs and S Corporations
GG -PowerPoint (PDF)
Workshop HH. - Ohio CAT: Audit Experience and the Taxability of "Other Income" Items
HH - PowerPoint (PDF)HH - Summary of Releases (PDF)
HH - Nexus Info Releases (PDF)
HH -Taxable Receipts 2005-17 (PDF)
HH - CAT Audit Steps 03-07-07 (PDF)
HH - CAT Accounts of Interest Guidelines 10.18.06 (PDF)
HH - CAT Audit Period Selection 01-16-2007 (PDF)
HH - CAT Interview - Auditor Questions 2006-10-24 (PDF)
HH - Possible Information for Taxpayer to provide for CAT (PDF)
HH- Reasons for request info for CAT audits 2007-02-09 (PDF)
HH - CAT Audit Workpapers (PDF)
HH - CAT Audit Issues Appendix A. (PDF)
Workshop II. - Audit & Statistical Sampling: Current & Best Practices
II- PowerPoint (PDF)II_ Statistical Sampling Overview-Nov2006 (PDF)
II - CAA Handout 11-14-06 (PDF)
II - SUT02e Stat Generic Purchase Agreement Full Download (PDF)
II - OTC Sample Summaries (PDF)
II - OFAST SUT Report Detailing Calculations - Full Download (PDF)
II -OFAST SUT Report Detailing Calculations - Partial Download (PDF)
II - OTC OFAST to Excel Calculations (PDF)
Workshop KK. - Beyond the Low-Hanging Fruit -- Advanced Incentives for Property & Business Development in Ohio
KK - Outline (PDF)
Workshop LL. - Delinquent Tax Collection: Liens, Judgments & Debts
LL - PowerPoint (PDF)LL - Request for SS Earnings (PDF)
LL - Collecting Amount Due to State (PDF)
LL - Application Instructions (PDF)
LL - Eligbility Requirements (PDF)
LL - Offers in Compromise Guidelines (PDF)
LL - Collection Work Flow (PDF)
LL - Declaration of Representative (PDF)
LL - Taxpayers' Bill of Rights (PDF)
Workshop MM. - Sales & Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers
MM - PowerPoint (PDF)MM - Supplemental Documents (PDF)
Workshop NN. - Ohio Property Tax: Real Property Exemption Applications
NN - PowerPoint (PDF)
Workshop OO. - State Income / Franchise Tax: The Texas Margins Tax
OO - PowerPoint (PDF)