Author: Edward J. BernertPublisher:
ISBN: 9780808041771
Category : Business & Economics
Languages : en
Pages : 0
Book Description
CCH's Guidebook to Ohio Taxes 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. Now in its 42nd edition, 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. It presents concise coverage of the taxes of major interest including: - personal income tax - corporation franchise (income) tax - city income and school district income taxes - sales and use tax - estate tax Other Ohio taxes are summarized, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and 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. The Guidebook includes additional practical tips, pointers and examples to practitioners by Edward J. Bernert and Andrew M. Ferris, with the Columbus office of the law firm, Baker & Hostetler LLP. This valuable commentary helps practitioners further apply the complex principles of Ohio tax law to specific practice situations. For the user's convenience in deter