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28. Ohio Sales/Use Tax: 2023 Trends Best Practices and Opportunities for CPAs
ID: 58588
Thursday October 26, 2023 11:00AM - 12:15PM
- Maximize exemptions & minimize your tax base
- Strategically develop considerations in tax cases
- Implement best practices and opportunities in all sales tax cases
Speakers
Steven Dimengo
Steven A. Dimengo is a shareholder in the Akron based law firm of Buckingham, Doolittle & Burroughs, LLC. His practice primarily includes consultation and representation with respect to federal and Ohio tax law matters. Mr. Dimengo is routinely engaged to structure proposed transactions in a manner to obtain optimum tax minimization. He is actively involved in representation before the Ohio Tax Commissioner, the Ohio Board of Tax Appeals and the Supreme Court of Ohio. He is admitted to the United States Tax Court and the Federal District Court. Mr. Dimengo is a certified public accountant. He received his B.A. degree, magna cum laude, from the University of Akron; his J.D. degree, cum laude, from the University of Akron College of Law and his M.A. degree in taxation from the University of Akron. He has written various tax articles appearing in The Ohio CPA Journal, the Ohio Tax Review, the Akron/Canton Chapter of the Ohio Society of CPA’s Newsletter, the Small Business News, the Akron Tax Journal, the University of Akron Law Review and the Buckingham, Doolittle & Burroughs publications, the Advisor and BDB Business Compass and The Journal of Multistate Taxation and Incentives (a national publication in which he published two articles). He has been recognized by Inside Business Magazine since 2001 as a Leading Lawyer in Northeast Ohio in Tax Law, as voted by his peers, listed in The Best Lawyers in America® 2003–2018 editions, named “Akron Best Lawyers Tax Law Lawyer of the Year” (2017), recognized as one of Ohio’s Super Lawyers™ 2004-2015, as voted by his peers, listed in Northern Ohio Live – Ohio’s Top Lawyers for 2003, recognized as one of the “Top Attorneys in Business Services” (Tax) in the 2009 Corporate Counsel Edition of Super Lawyers™, and has a Martindale-Hubbell Rating of AV® Preeminent™, which indicates very high to pre-eminent legal ability and very high ethical standards as established by confidential opinions from members of the Bar. Mr. Dimengo is a member and participant in the Akron and Ohio State Bar Associations, chair of the Ohio State Bar Association Sales and Use Tax Committee, as well as a member of the Akron/Canton Chapter of the Ohio Society of CPAs. He is also an adjunct professor of state and local taxation at the University of Akron in its Masters of Taxation Program. He served on the Firm’s Board of Managers (2000-2004; 2008-2009). Additionally, he previously served as the Business Practice Group Leader (2006-2008). Mr. Dimengo is currently the Department Head of the Taxation & Employee Benefits Section of the Business Practice Group (1995-2006 and 2009-present).
Experience
• Joined the Firm as an Associate attorney in 1989 and was elected a Partner in 1994.
• Presently Serves as Department Head of the Taxation Section of the Business Practice Group (2009-present; also served 1995-2006).
• Business Practice Group Leader (2006-2008).
• Served as Vice President and Secretary of the Firm’s Board of Managers (2008-2009) and as Vice President and Treasurer of the Board (2000-2004).
• Practice primarily includes consultation and representation with respect to Federal, Multistate and Ohio tax law matters.
• Routinely engaged to structure proposed transactions in a manner to obtain optimum tax minimization.
Actively involved in representation before the Ohio Tax Commissioner, Board of Tax Appeals of Ohio and the Ohio Supreme
• Court, as well as before the Internal Revenue Service.
REPRESENTATIVE MATTERS / REPORTED CASES
• Marc Glassman, Inc. v. Levin, 119 Ohio St. 3d 254, 2008-Ohio-3819
• Stein, Inc. v. Tracy, 84 Ohio St. 3d. 501 (1999).
• WCI Steel, Inc. v. Testa, 129 Ohio St. 3d 256, 2011-Ohio-3280.
• Crown Communications, Inc. v. Testa, 2013-Ohio-3126.
• Funtime, Inc. v. Zaino, 105 Ohio St. 3d 74 (2004).
• The Dannon Company, Inc. v. Tracy, Ohio BTA Case No. 97-M-233 (September 11, 1998).
• General Electric Credit of Tennessee v. Tracy, Ohio BTA Case No. 95-K-221 (June 27, 1997).
• E.G. Baldwin & Associates, Inc. v. Tracy, Ohio BTA Case No. 95-K-222 (May 30, 1997).
• Express Packaging, Inc. v. Limbach, Ohio BTA Case No. 89-K-22 (September 18, 1992).
• U.C. Industries v. Limbach, Ohio BTA Case No. 89-J-1070 (August 7, 1992).
• WCI Steel, Inc. v. Limbach, Ohio BTA No. 2005-A-1565 (Dec. 28, 2012).
• Reiter Dairy, Inc. v. Limbach, Ohio BTA No. 90-Z-503 (Jan. 15, 1993).
• Haberman v. Tracy, Ohio BTA 91-A-1639 (March 19, 1993).
• Heartland Education Community, Inc. v. Testa, Ohio BTA No. 2012-277 (Sept. 3, 2014).
Education & Admissions
• The University of Akron School of Law, Akron, Ohio (J.D., cum laude, 1986)
• The University of Akron, Akron, Ohio (M.A., Taxation, 1986)
• The University of Akron, Akron, Ohio (B.A., magna cum laude, 1983)
• Certified Public Accountant, Ohio (1987)
• Ohio Bar (1986)
• U.S. District Court
• U.S. Tax Court
• Member: American Bar Association
• Member: Ohio State Bar Association (Chair: Taxation Section, including Sales & Use Tax Subcommittee 1995 – present)
• Member: Akron Bar Association, Taxation Section
Awards & Honors
• Listed in The Best Lawyers in America® (2003 – 2015).
• Named “Akron Best Lawyers Tax Law Lawyer of the Year” (2012).
• Selected for inclusion in Ohio’s Super Lawyers® (2004-2015), as voted by his peers.
• Selected for inclusion in Super Lawyers Business Edition ® (2014) for Tax Law.
• Listed in Northern Ohio Live – Ohio’s Top Lawyers for 2003.
• Recognized in the 2009 Corporate Counsel Edition of Super Lawyers® for Tax Law.
• Martindale-Hubbell Peer Review Rating of AV® Preeminent™, which is the highest possible rating in both legal ability and ethical standards as established by confidential opinions from members of the Bar.
• Recognized by Inside Business Magazine since 2001 as a Leading Lawyer in Northeast Ohio in Tax Law, as voted by his peers.
• Recipient of the 2013 Distinguished Alumni Award from the Archbishop Hoban High School Alumni Association.
Professional & Civic Involvement
• Adjunct Professor: The University of Akron Master of Taxation Program (State and Local Tax)
• Appointed: Ohio Tax Commissioner's Advisory Council (2001-2003)
• Secretary/Trustee: Archbishop Hoban High School
Presentations & Publications
Mr. Dimengo has written various tax articles appearing in:
• The Ohio CPA Journal
• Ohio Tax Review
• The Akron/Canton Chapter of the Ohio Society of CPAs newsletter
• Small Business News
• Akron Tax Journal
• The University of Akron Law Review
• The Advisor, a Buckingham, Doolittle & Burroughs, LLC publication
• Business Compass, a Buckingham, Doolittle & Burroughs, LLC publication
• "How to Avoid Tax When Disposing of Real Property," Law 360 (Summer 2014)
• "Under Audit: Increased Scrutiny of Restaurants for Ohio Sales Tax," à la carte Magazine (Fall 2013)
• "Refund Opportunity: Sales Tax Exemptions Available for Restaurant Purchases," à la carte Magazine (Winter 2013)
• “Low Tax Rates and Incentives Give Ohio a Business-Friendly Landscape, Spurring Economic Recovery and Growth,” Journal of
• MultiState Taxation and Incentives (June 2012)
• "Taxpayer Permitted to Present Newly Prepared Valuation at Board of Tax Appeals," Journal of MultiState Taxation and
• Incentives (January 2012)
He has given numerous presentations concerning various tax topics which include:
• "Sales & Use Tax: Maximizing Sales/Use Tax Exemption for Manufacturers" (2008 Ohio Tax Conference)
• "Ohio Sales & Use Tax: New Audit Developments & Refund Policies" (2007 Ohio Tax Conference)
• “Can Anything Be a Business Fixture?” (2006 Ohio Tax Conference)
• “What You Need to Know About Ohio’s New and Old Tax Provisions” (Fall 2006)
• “Minimizing Sales and Use Tax in Ohio”
• “Sales and Use Tax in Ohio”
• “Ohio Sales/Use Tax: Recent Trends, Developments and Planning Opportunities”
• “Tax Free (Like – Kind) Exchanges of Real Estate” (2003, 2006 and 2010)