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March 2015 Archive

The Ohio Virtual Tax Academy (OVTA) is a free event designed to provide tax-related information to small business owners. Attorneys and accountants are also invited to attend and can earn up to three (3) CLE credits and up to three and a half (3.5) CPE credits. The upcoming OVTA event will be attended exclusively as an online webinar. See the section below to register for the event.


The next event is scheduled for: March 11, 2015


Important If you are seeking CLE and/or CPE credit, you will be expected to watch/listen for the VTA “code words” that will be scattered throughout the presentations.  There are a total of six words that you will need to remember.  Upon exiting the event, you will be prompted to supply the code words in order to receive credit.  Failure to identify the appropriate code words will result in a loss of possible credit awarded.

Effective January 1, 2014, attorneys may earn up to 12 hours of self-study CLE credit towards their annual limit from online webinars. The Ohio Department of Taxation is an equal opportunity employer and provider of ADA services.

If you have any questions please email Organizational Development or call us at (614) 466-7560. Our normal business hours are Mon-Fri 8:00 am - 5:00 pm.

8:15 - 8:30



Marina King & Joe Testa

8:30- 9:30

Taxability of Electronic Information Services and Automatic Data Processing

Is the “cloud” subject to Ohio sales and use tax?  Tune in to the Department’s Virtual Tax Academy on March 11 to learn more about the sales tax implications of business purchases of software as a service and other cloud and electronic services. 


Phyllis Shambaugh & Keith Wilson

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9:30 - 9:40



9:40 - 10:40

The Ohio Department of Taxation’s Compliance Process – From Billing to the BTA

This session will cover the Ohio Department of Taxation’s compliance processes.  It will focus on the requirements to register and file, the billing and assessment programs, penalty abatements, and the Taxpayer’s Bill of Rights.


Dara Greene & David Peck

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10:40 - 10:50



10:50 - 11:50

Construction Contractor Sales & Use Tax Returns

This session will cover common taxability issues encountered in the construction industry including real vs. personal property, certifications, and exemptions.  The presentation will also cover common issues during an audit and recent case law.


Jillian Hall & Denise Hooven

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 11:50 - 12:00 Evaluations/Closing  


Marina King

Marina King

Program Administrator 

Marina serves as the Lean Deployment Liaison for the Ohio Dept. of Taxation (ODT), with the Office of Agency Performance, Organizational Development Division.  Marina is also responsible for coordinating different conference/seminar/webinars hosted by the Department of Taxation. 


Phyllis J. Shambaugh

Counsel, Sales & Use Tax

Phyllis is currently Counsel for the Sales & Use Tax Unit of the Ohio Department of Taxation. She has over twenty years of experience in state and local tax law. At the Ohio Attorney General’s Office, Phyllis served as Assistant Attorney General where she presented both trial and appellate cases before the Ohio Board of Tax Appeals, Courts of Appeal and the Supreme Court of Ohio. She has also served as a Hearing Officer at the Ohio Board of Tax Appeals, and has worked in private practice with Jones Day.
Keith Wilson

Tax Commissioner Agent Supervisor

Keith currently serves as the Assistant Division Administrator for the Business Tax Division at the Ohio Department of Taxation.  He has over 21 years of experience at the Department dealing with sales & use tax issues as a tax agent and in several management positions.  He has worked on numerous projects and implemented many tax compliance programs.  Prior to working at the Department, Keith worked in the tax department for a regional manufacturing company and served as the treasurer for a private high school. 

Dara Greene


Dara has served as a hearing officer within the Tax Appeals Division since April 2005.  Her current duties include conducting administrative hearings within the department and issuing the Tax Commissioner’s final determinations in Sales and Use Tax matters. Her duties also include assisting with legislative analysis and drafting information releases for the department.


David Peck  

Administrator - Compliance

David is currently the administrator of the Compliance Division at the Ohio Department of Taxation.   He oversees the billing programs for the following taxes: Personal Income, Personal School District, Sales, Use, Employer Withholding, School District Withholding, CAT, and Corporate Franchise.  He also is responsible for the Tax Discovery Unit, Vehicle Titling Review Program, and the Habitual Offender’s Program.  David has over eleven years of experience working for the department. 


Jillian Hall 


Jillian Hall works as an attorney in the Tax Appeals Division of the Ohio Department of Taxation.  She has worked on issues related to personal income, pass-through entity, corporation franchise, sales, and use tax.  Jillian graduated from Miami University with a B.S. in Finance and a minor in History and earned her J.D. from The Ohio State University Moritz College of Law. 

  Denise Hooven

Tax Auditor Agent

Denise began her state tax career with the Department of Taxation in 2004, where she was hired as a generalist auditing employer withholding, corporate franchise, personal property, and sale/ use taxes.  Currently, she has specialized in the area of sales/use tax where she acts as a lead team that provides onsite technical direction, training, and coordination of activities. Previously, she worked in the private sector preparing, analyzing, and complying payroll and payroll tax returns for multiple states including Ohio, Georgia, and North Carolina. 


Additional Resources

Additional Resources