Ohio Commercial Activity Tax Update: Now Fully Phased in, What We Have Learned and What We Can Expect Going Forward
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CD & Manual | ||
| 386518TMX | $199.00 USD |  |
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83 Min. Audio MP3 - No shipping cost | ||
| 386518POD | $199.00 USD | |
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| What is a Podcast? | |||
Benefits
It has been five years since Ohio elected to move away from its more traditional, net income and net worth based corporate franchise tax to the commercial activity tax, or CAT. In addition to the CAT, in recent years a number of states have made significant changes to their income and franchise tax regimes, which has created a complex and arduous landscape for companies' state income tax compliance departments to navigate through. This teleconference will provide some relief, at least in terms of understanding Ohio's current tax landscape, by providing taxpayers a concise review of the structure and primary elements of the CAT, now that it is fully phased in, as well as a discussion and analysis of what distinguishes it from some of the other significant state tax developments occurring in recent years, such as the implementation of the MBT and Texas Margin Tax. The teleconference also will provide some insight on how the current economic climate and pending administrative and case law developments might impact the CAT going forward. Anyone desiring a comprehensive update of the Ohio CAT, how it aligns with other states' gross receipts-based taxes and what important developments we can expect to see with respect to the CAT in the near future should attend this program.
Agenda
| What We've Learned – Who Is Subject to the Tax | |
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| What We've Learned – Computation of Tax Base | |
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| What We've Learned – Case Law and Administrative Developments | |
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| What We Can Expect for the Future | |
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Faculty
Blake A. Snider, Big Lots Stores, Inc.
Blake A. Snider
- Director of Multistate Research & Planning with Big Lots Stores, Inc.
- Responsible for all aspects of state and local tax planning as well as managing financial reporting compliance under FIN 48 (FASB ASC 740-10)
- Assists in tax compliance activities, and leads the state income tax team on tax audits and controversies, and with identifying and maximizing the use of tax credits and incentives
- Previously spent nine years as an attorney practicing in the area of state and local taxation at the law firm Vorys, Sater, Seymour and Pease LLP
- Represented businesses, trade associations and individuals in connection with corporate income and franchise tax, pass-through entity tax, sales and use tax, commercial activity tax, personal income tax, municipal income tax, real property tax and personal property tax matters
- Represented clients in matters before the Ohio Department of Taxation and other states' tax agencies, county boards of revision and the Ohio Board of Tax Appeals
- Guest lecturer on state and local tax matters for the Ohio Chamber of Commerce, the Tax Executives Institute and various trade associations
- B.S. degree, The Ohio State University
- J.D. degree, Harvard Law School
- Certified public accountant (inactive status)
- Can be reached at bsnider@biglots.com or 614-278-6825
These Materials are Designed For
Accountants, controllers, tax managers, presidents, vice presidents, bookkeepers, enrolled agents, CFOs and attorneys
| CD & Manual | - CD Set with bound 26 page manual |
| Podcast | - 83 Minute MP3 with 26 page electronic manual - Immediate Access and No Shipping Cost |
