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Guidebook to Ohio Taxes (2013)

Guidebook to Ohio Taxes (2013)

Author: Andrew M. Ferris
Publisher: CCH U.S.
ISBN: 0-4011-501
Published In: December 2012
Format: Paperback
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

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Now in it's 40th edition, CCH's Guidebook to Ohio Taxes (2013) is the perfect resource for concise and reliable information for practitioners working with state taxation in Ohio. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Ohio returns or who are required to deal with Ohio taxes.

This popular and authoritative Guidebook is the one source those involved with Ohio taxation need for timely and accurate answers in a convenient and accessible desktop format.

Concise coverage of the taxes of major interest includes:

Personal income tax
Corporation franchise (income) tax
City income and school district income taxes
Sales and use tax
Estate tax

Summaries of other Ohio taxes with particular emphasis placed on:

Persons or transactions subject to tax
Exemptions
Basis and rate of tax
Returns and payment.

A special section provides:

Summaries of the provisions of the city income taxes of Akron, Cincinnati, Cleveland, Columbus, Dayton, Toledo and Youngstown.
The rates, return due dates, and withholding return and payment dates of smaller Ohio cities levying taxes are also provided in special charts.

Ease of use features

Includes additional practical tips, pointers and examples to practitioners by the editors, which helps practitioners further understand and apply the complex principles of Ohio tax law to specific practice situations.
Special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law.
While this handbook focuses on the law applicable to the filing of income tax returns in 2013 for the 2012 tax year, legislative changes effective after 2012 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning.
Helpful references to both the Ohio and related federal provisions are provided throughout for those who wish to more fully examine explanations and text of the applicable law.
Detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index and an organized presentation of the content combine to make pinpointing critical information quick and easy.
Detailed and helpful references to specific paragraphs in the comprehensive CCH Ohio Tax Reports service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2013 Ohio Tax Changes
Tax Calendar

Part I - Tables
Part II - Personal income tax
Part II.5 - Pass-through Entities
Part III - Corporation franchise (income) tax
Part IIIA - Commercial Activity tax
Part IV - Sales and use taxes
Part V - Estate tax
Part VI - Property taxes
Part VII - Miscellaneous taxes
Part VIII - Local taxes
Part VIX - Administration and Procedure
Part X - Doing business in Ohio
Part XI - Unclaimed Property

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

Andrew M. Ferris is a partner in the law firm of Baker & Hostetler LLP, resident in the firm's Columbus, Ohio office. He is a general tax practitioner with a focus in the area of state and local taxation. He received his B.S. degree in Business from Miami University, Oxford, Ohio and his J.D. degree from the University of Cincinnati College of Law where he served as the Lead Articles Editor of the University of Cincinnati Law Review. He is a frequent author and lecturer on state and local tax matters.