Ohio Appeals Board Affirms Sales Tax Assessment on Charitable Foundation’s Food Sales

The Ohio Board of Tax Appeals (BTA) Jan. 29 affirmed the Tax Commissioner’s assessment of sales and use tax on Taxpayer’s sales of food. Taxpayer was a charitable foundation that operated a historical village and archival library. It raised most of its funds through dues, donations, or grants but also sold food at each of its three annual fundraising events. Taxpayer failed to file a sales and use tax return but argued it was unable to do so due to difficulties with the electronic filing system. Taxpayer didn’t provide any evidence regarding its sales for the tax year at issue. ...