Harper & Co. Services.

Compliance Services

We guide our clients through a full range of tax planning and preparation decisions with strategies that minimize your tax liabilities.

Our expertise, experience, analysis, and thorough research allow us to optimize financial opportunities that lie in existing, as well as recently altered, tax laws.
Harper & Co., CPAs’ tax experts save you the headaches associated with the ever-changing tax landscape. We will provide you with the best tax alternatives that minimize your individual and your business’ tax obligations and maximize your savings.

Personal and Business Returns

We prepare and file/e-file tax returns for personal, partnerships, s-corporations, c-corporations, limited liability companies (LLC’s), trusts, estates and non-profits. In addition, we represent clients in states throughout the country.

State & Local Tax Returns

The state and local tax environment is becoming more complex with the burden of understanding nearly 10,000 tax jurisdictions in the U.S. Harper & Co provides our clients with a full-service solution by managing the entire process, including consulting, compliance and planning.

Sales Tax Returns

The Ohio sales and use tax applies to the retail sale, lease, and rental of tangible personal property as well as the sale of selected services in Ohio. In transactions where sales tax was due but not collected by the vendor or seller, a use tax of equal amount is due from the customer. The state sales and use tax rate is 5.75 percent. Counties and regional transit authorities may levy additional sales and use taxes.

USE Tax

USE tax is a sales tax on purchases made outside one’s state of residence for taxable items that will be used, stored or consumed in one’s state of residence and on which no tax was collected in the state of purchase. The USE tax must be paid by the purchaser directly to the State of Ohio through a consumer’s use tax return.

1099 Reporting

You must file a Form 1099 for each person or entity to whom you have paid more than $600 during the year that is not a corporation. Payments that require a Form 1099 include rents, services, prizes and awards, and other income payments. If these entities are not on your payroll and tax is not being withheld, you will be required to file a Form 1099 to record the total payment over the year.

All entities who require a 1099 will also require a W-9. We are required to have an updated W-9 annually.

CAT Tax Returns

The Commercial Activity Tax (CAT) is an annual tax imposed on the privilege of doing business in Ohio, measured by gross receipts from business activities in Ohio. Businesses with Ohio taxable gross receipts of $150,000 or more per calendar year must register for the CAT, file all the applicable returns, and make all corresponding payments. CAT taxes can be filed quarterly or annually. The CAT applies to most businesses including but not limited to retail, wholesale, service, manufacturing and other general businesses regardless of the type of business organization such business operates. For example, sole proprietorships, partnerships, LLCs, S corporations, corporations, disregarded entities (SMLLC, QSSS, etc.), trusts, and all other type of associations with taxable gross receipts of more than $150,000 in the calendar year are subject to the CAT.

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