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To embed, copy and paste the code into your website or blog: Most business acquisitions are structured as purchases of assets in order to insulate the buyer from exposure to the liabilities of the seller. While that is generally an effective strategy, there are exceptions and nuances that are explored in this article relative to the purchase of a business located in the State of Ohio.[2] Sales Tax Ohio, like most States, imposes a sales tax, with certain exceptions, upon retail sales made in this State.[3] Although it is the buyer of an item subject to sales tax that is obligated to pay the tax, it is the seller, assuming that it has nexus with Ohio, that must collect the tax on the sale and remit it to the State.[4] The Ohio sales tax rate is 5.75%, and the Counties on behalf of themselves and other governmental organizations, can add additional so-called piggy back taxes increasing the tax rate.[5] The piggy back sales tax rate in Cuyahoga County, for example, is 2.75%. Informat

Cuyahoga countyUnited statesAmerican barState of ohioHamilton countySusan rogersMarcus robertsonThomasj klostermanPatrick keatingDale nowakOhio department of taxationMd incAmerican bar associationStandard oil coCity management corpSalomon inc