Guidebook to Ohio Taxes - 2012

by CCH Incorporated

• ISBN13: 9780808027607
• ISBN10: 0808027603
• Format: Paperback
• Copyright: 2012-01-30
• Publisher: Cch Inc

Summary

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. Subject Area:

Table of Contents

Highlights of 2011 Ohio Tax Changes	p. 9
Tax Calendar	p. 15
Tables
Tax Rates	p. 21
Federal/State Comparison of Key Features	p. 22
Business Incentives and Credits	p. 31
Personal Income Tax
Rates, Persons Subject	p. 35
Computation of Tax	p. 55
Exclusions, Exemptions, Credits	p. 63
Returns and Payment	p. 83
Withholding	p. 89
Administration, Assessment, Collection	p. 99
Pass-Through Entities
Income Tax Treatment of Pass-Through Entities	p. 105
Corporation Franchise (Income) Tax
Taxpayers and Rates	p. 119
Exemptions	p. 131
Computation of Stock Value; Credits	p. 137
Computation of Net Income Basis	p. 155
Computation of Net Worth Basis	p. 165
Apportionment and Allocation of Net Income Base	p. 169
Returns and Payment of Tax	p. 177
Administration, Assessment, Collection, Refunds	p. 183
Commercial Activity Tax
Introduction; Multistate Issues	p. 189
Taxpayers and Rates	p. 195
Basis of Tax	p. 205
Credits Against Tax	p. 213
Practice, Procedure, and Administration	p. 223
Sales and Use Taxes
Imposition of Tax, Basis, Rates	p. 231
Exemptions	p. 261
Returns, Payment, Administration	p. 279
Estate Tax
Estate and Generation-Skipping Transfer Tax	p. 295
Property Taxes
Property Taxes	p. 303
Miscellaneous Taxes
Unemployment Compensation	p. 323
Other State Taxes	p. 333
Alcoholic Beverages	p. 333
Motor Fuels	p. 334
Severance Tax	p. 336
Cigarettes and Tobacco	p. 337
Motor Vehicles	p. 338
Public Carriers	p. 339
Private Carriers	p. 339
Insurance	p. 339
Utilities	p. 341
Real Estate Transfer Tax	p. 344
Gambling Casino Tax	p. 345
Environmental taxes and Fees	p. 346
Local Taxes
Taxpayers, Rates, Returns, Payment	p. 349
Administration and Procedure
Administration, Returns, Records, Refunds	p. 363
Audits, Assessment, Collection of Tax	p. 369
Taxpayer Remedies	p. 377
Ohio Resources	p. 383
Doing Business in Ohio
Fees and Taxes	p. 385
Unclaimed Property
Unclaimed Property	p. 387
Law and Rule Locator	p. 393
Topical Index	p. 399
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