Anthony L. Ehler
Practice Areas
Industries
Education
- Wake Forest University School of Law, J.D., 1987, Moot Court Board
- University of Notre Dame, B.A., 1984
Bar & Court Admissions
Tony is a partner in the Vorys Columbus office. He serves as chair of the firm's tax and probate group. He has over 35 years of tax experience and advises clients regarding all aspects of state and local taxation, including compliance issues, planning opportunities, audit preparation and defense, negotiated settlements and litigation. Within the field of state and local tax, Tony focuses on sales and use taxes, motor fuel excise tax, real property tax, public utility excise and personal property taxes, commercial activity tax and taxes that apply to the oil and gas industry. He also regularly assists clients in their legislative efforts.
Career highlights include:
- Past Chairman of the Ohio State Bar Association Taxation Committee
- Past Chairman of the Columbus Bar Association State Tax Committee
- Member on Study of Ohio Motor Fuel Tax Funding of Highways, Appointed by Speaker of the House
- Past Member of the Board for Ohio Public Expenditure Council
- Lead counsel on numerous cases at the Ohio Supreme Court and Ohio Board of Tax Appeals
Tony is a member of the Ohio State Bar Association.
Tony has presented a wide variety of state and local tax topics to the Ohio Society of Certified Public Accountants, the Ohio State Bar Association, the American Petroleum Institute, the Ohio Manufacturers Association, the Ohio Oil and Gas Association, COST, the Institute for Professionals in Taxation and the Ohio Chamber of Commerce.
Tony received his J.D. from Wake Forest University School of Law and his B.A. from the University of Notre Dame.
Honors & Awards
- Columbus CEO, Best Lawyers, Tax Law, 2022
News
- 6/29/2022Vorys is pleased to announce that 59 of the firm’s attorneys have been recognized among the leading practitioners in the Columbus area in the 2022 edition of Columbus CEO’s Best Lawyers.
- 11/14/2018Vorys recently advised Air Transport Services Group (ATSG) connection with its acquisition of Omni Air International, a Tulsa-based services carrier.
- 6/22/2018Tony Ehler, a partner in the Vorys Columbus office and a co-chair of the firm’s probate and tax group, was quoted in a Columbus Dispatch story regarding the Supreme Court of the U.S. ruling in South Dakota v. Wayfair.
- 2/11/2013Anthony L. Ehler, a partner in the Vorys Columbus office and the leader of the firm’s state and local tax group, was quoted in two Ohio newspaper stories about Governor Kasich’s proposed sales tax expansion and reduction.
- 12/10/2012Anthony L. Ehler, a partner in the Vorys Columbus office, was quoted in an Associated Press story entitled “Ohio Supreme Court rejects nonhighway use of fuel taxes.”
- 7/16/2012Anthony L. Ehler, a partner in the Vorys Columbus office, was quoted in an Ohio Public Radio story regarding arguments he made about the commercial activities tax (CAT) before the Ohio Supreme Court.
- 9/28/2009
- 9/3/2008
- 4/12/2007
Events
- 4/8/2020Tony Ehler and Steven Smiseck, attorneys in the Vorys tax group, presented a complimentary webinar on April 8, 2020 titled, “Are You Required to Pay Sales Tax Outside of Ohio?”
- 9/20/2019Vorys Attorneys, Tony Ehler, Dave Froling, Nicholas Ray and Scott Ziance spoke at the Council on State Taxation (COST) Mid-West Regional State Tax Seminar on September 20, 2019.
- 4/26/2018Vorys attorneys Whitney Gibson, Adam Sherman, Anthony Ehler and John Landolfi presented Trends in Internet and Ecommerce Law: What Every In-House Counsel Should Know on April 26, 2018.
- 3/9/2018On March 9, 2018 Vorys attorneys Tom Fusonie, Tony Ehler, Greg Russell, and Mitch Tobias spoke at the Ohio Oil & Gas Association Winter Meeting 2018.
- 1/26/2016Vorys attorneys Tony Ehler and Nicholas Ray were speakers at the 25th Annual Ohio Tax Conference on January 26-27, 2015.
- 1/27/2015Several Vorys attorneys presented at the 24th Annual Ohio Tax Conference on January 27-28, 2015. They discussed the following business tax topics:
- 5/19/2014Vorys attorney Anthony Ehler and David Froling presented at the Association of Consumer Vehicle Lessors Spring 2014 Tax Committee Meeting on May 19, 2014.
- 2/25/2013Vorys partners Tony Ehler, Dave Froling and Fred Mills discussed the tax proposal in Governor Kasich’s 2013 budget bill, House Bill 59, on February 25, in a teleseminar hosted by The Ohio Council of Retail Merchants.
- 1/28/2013The Vorys state and local tax team and the Vorys government relations team hosted a webinar on January 28 entitled, Top Ten Tax Topics to Watch for in 2013, discussing the top tax and tax reform issues.
- 6/5/2012Vorys partners Tony Ehler and Scott Ziance presented a complimentary webinar designed specifically for tax professionals in the oil and gas industry on June 5.
Insights
- 4/8/2022Perhaps the most significant change in decades to Ohio real property tax valuation contests has been adopted by the Ohio General Assembly and was signed into law by Governor DeWine on April 21, 2022.
- 3/2022Covering real property taxation across the United States
- 3/2022Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 2/10/2022The State of Ohio requires counties to reappraise real property tax values every six years. In the interim, the counties are required to update values in the middle of that cycle.
- Fall 2021
- 7/1/2021As a follow-up to the Vorys Tax Alert issued June 29, 2021, we now can confirm that Governor DeWine signed the legislation, which officially repeals the sales tax imposed by Ohio on employment services.
- 6/29/2021Taxpayers have searched for ways around the sales tax imposed by Ohio on employment services for nearly 30 years. The Ohio House and Senate voted to repeal the tax as part of the State’s Budget Bill, H.B. 110.
- 6/29/2021Taxpayers have searched for ways around the sales tax imposed by Ohio on employment services for nearly 30 years. The Ohio House and Senate voted to repeal the tax as part of the State’s Budget Bill, H.B. 110.
- Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 4/27/2021A significant real property tax savings opportunity is now available if you are an Ohio real property tax taxpayer who believes the value of your property has depreciated due to the impact of COVID-19 pandemic.
- 2/9/2021The State of Ohio requires counties to reappraise real property tax values every six years. In the interim, the counties are required to update values in the middle of that cycle.
- Winter 2021
- 10/2020
- 5/22/2020On May 20th the Ohio House unanimously passed Am. Sub. H.B. 609 which establishes an amnesty program that begins on January 1, 2021 and concludes on March 31, 2021.
- 4/10/2020
- 3/24/2020The Vorys real property tax team is monitoring the COVID-19 pandemic’s effect on property tax filings and deadlines.
- Winter 2020This article outlines states/jurisdictions with upcoming real property tax appeal deadlines.
- Winter 2020
- 11/5/2019
- 10/29/2019The Ohio Board of Tax Appeals (BTA) recently issued a decision that reverses 20 years of case precedent regarding the classification of voice and internet cable installed into commercial buildings.
- 7/17/2019Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.
- 7/17/2019Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.
- 4/10/2019Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation.
- 4/10/2019Since the last edition of The Evaluator, there have been several notable legislative developments and decisions from courts and tax boards in jurisdictions across the country.
- 3/7/2019Property taxes are frequently the largest non-productive expense incurred by property owners, and proactive management of this expense may result in increased profitability.
- 2/12/2019Every six years the State of Ohio requires counties to reappraise real estate.
- 1/8/2019Every six years the State of Ohio requires counties to reappraise real estate.
- 1/8/2019Taxpayers seeking to contest real property tax values established by assessing jurisdictions across the country often have a short window of opportunity to contest their new valuation.
- 12/28/2018The Ohio Supreme Court has done it again. It announced a sales and use tax decision two days after Christmas and a few days before New Year’s Eve. Great Lakes Bar Control, Inc. v. Testa (12‑27‑18), Slip Op. No. 2018‑Ohio‑5207. (The Court released its sales and use tax decision involving bobblehead dolls and the resale exemption the day before Thanksgiving.) Thus, in the spirit of holiday celebration, I again take pen in hand to write this alert.
- 12/18/2018For nearly 30 years, Ohio taxpayers have been searching for an “easy answer” to avoid sales tax on employment services. The recent decision by the Ohio Supreme Court in Seaton Corp. v. Testa may give some searchers hope.
- 12/11/2018The Ohio Supreme Court issued a second sales tax decision involving the sale-for-resale exemption in as many weeks.
- 11/26/2018This holiday season, Ohio based professional sports teams have at least one tax reason for which they can give thanks. On the day before Thanksgiving, the Ohio Supreme Court announced its decision in Cincinnati Reds, LLC v. Testa (November 21, 2018), Slip Op. 2018 Ohio 4669.
- 10/4/2018If your company has outstanding assessments or has paid federal civil penalties for Form W-2 compliance failures within the last two years, please call us.
- 8/2018
- 8/2018Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Illinois, Michigan, Colorado, Tennessee, Minnesota, Indiana and North Carolina. These decisions related to numerous real estate tax areas including exemptions and assessments.
- 5/2018Taxpayers seeking to contest the values established by the auditor or county assessor have a short time-to contest their new valuation.
- 5/2018Recently, there have been several notable decisions from courts and tax boards in jurisdictions across the country including Ohio, Indiana, California, Oregon, Minnesota, Wisconsin, Michigan and Arizona.
- 3/12/2018Last summer the Ohio General Assembly passed Ohio’s biennial budget and, in connection with doing so, expanded the Ohio Department of Taxation’s authority relative to the state’s processing of liquor license renewals and transfers.
- 3/2018Taxpayers seeking to contest the values established by the auditor or county assessor have a short time-to contest their new valuation.
- 3/2018Property tax decisions of interest from around the country from January and February 2018.
- Winter 2018The State of Ohio requires counties to reappraise properties for tax purposes every six years and update those values in the middle of that cycle.
- Winter 2018
- Winter 2018The below legislation is currently pending or will be introduced soon.
- 5/23/2017The Hamilton County Auditor recently mailed letters to all property owners notifying them of the 2017 new tentative values for their properties.
- 6/23/2016The Ohio Board of Tax Appeals (BTA), on a remand from the Ohio Supreme Court, has held that the special purpose doctrine did not apply to a big box Lowe’s property.
- Spring 2016Sales tax on goods and services purchased by your business is always an element of cost that must be considered. This has become especially important to the Ohio banking industry.
- Winter 2016During 2015, the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA) declined from historical highs in 2014, but are still significantly above appeals from prior years.
- Winter 2016The court reversed a Board of Tax Appeals (BTA) decision that denied a property tax exemption to a board of education that leased a 34-acre parcel of property to a farmer. The local board of education (BOE) acquired 154 acres to build a new high school.
- Winter 2016The State of Ohio requires counties to reappraise properties for tax purposes every six years and update those values in the middle of that cycle. This cycle is not evenly distributed between Ohio’s 88 counties.
- 1/6/2016The Ohio Department of Taxation recently issued an updated Information Release that unmistakably targets digital advertising fees for imposition of sales tax. Traditional advertising services placed through TV/radio broadcasts or through newsprint have never been subject to sales tax.
- 9/16/2015The Ohio Board of Tax Appeals (BTA) recently decided what we believe is its first case concerning the allocation of property taxes from horizontal drilling. In the case, the BTA affirmed the Harrison County Board of Revision’s decision dismissing a complaint filed by a local taxing authority challenging the allocation of the tax revenue.
- 7/17/2015Ohio’s one-time sales tax holiday starts on Friday, August 7, 2015 at 12:01 a.m. and ends on Sunday, August 9, 2015 at 11:59 p.m. Vendor compliance with this holiday is mandatory.
- 7/14/2015On June 30th Governor Kasich signed Ohio’s 2016-2017 biennial budget. Amended Substitute House Bill 64 (HB 64) contains a few noteworthy tax reforms. That said, HB 64 is more noteworthy for the tax reforms the General Assembly considered but ultimately discarded -- a commercial activity tax (CAT) rate increase, severance tax reform, sales tax rate increase, and sales tax base expansion.
- 6/15/2015In May, the Ohio Department of Taxation mailed letters to Ohio direct pay permit holders indicating the Department’s intent to conduct audits for Ohio sales and use tax compliance on purchases. The Department’s letters are friendly reminders that vigilant compliance remains ever important.
- 2/19/2015The Ohio Department of Taxation is expected to begin auditing businesses within the oil and gas industry for sales and use tax compliance (i.e., purchase audits).
- 2/18/2015The Ohio Department of Taxation has announced its renewed effort to audit Ohio direct pay permit holders for sales and use tax compliance (i.e., purchase audits).
- 2/13/2015The language of Governor Kasich’s 2016-2017 biennial budget bill was recently released. House Bill 64 has 84,757 lines and 2,783 pages of text. Many of the details track very closely to summaries of the bill announced during the preceding weeks. The proposal includes significantly reduced personal income tax rates, continued and expanded small business income tax exclusions and higher personal exemptions.
- 2/4/2015Ohio Governor John Kasich recently outlined the tax changes he will include in his 2016-2017 biennial state budget. The governor’s proposal is a mixture of cuts, increases and elimination of taxes which he says will result in a net $500 million tax cut for Ohioans. The taxes included in his package are: sales tax, commercial activity tax, oil and gas severance tax, individual income tax and tobacco tax.
- 1/9/2015On December 19, 2014 Governor Kasich signed Am. Sub. H.B. 5 (the Bill) into law thus concluding three years of contentious lobbying between selected trade associations on one side of the debate (primarily The Ohio Chamber of Commerce, The Ohio Society of CPAs and The National Federation of Independent Business) and Ohio’s roughly 600 municipalities on the other side of the debate.
- 11/3/2014Published in The Evaluator, this article details the number of appeals to the Ohio Supreme Court from decisions of the Ohio Board of Tax Appeals (BTA).
- 11/3/2014Published in The Evaluator, this article details several cases related to real property taxation.
- 11/3/2014Published in The Evaluator, this article details counties reappraising or updated tax valuations for 2014.
- 11/3/2014In the Fall 2014 edition of The Evaluator, read about appeals of BTA decisions, cases the Ohio Supreme Court decided related to real property taxation, as well as updates on counties reappraising or updated tax valuations for 2014.
- 6/18/2014On June 16, 2014, Governor Kasich signed Substitute House Bill 483 (HB 483), the primary mid-biennial review bill for the current State biennium, and amended Substitute House Bill 492 (HB 492), which includes several tax law changes. The most significant tax law changes contained in HB 483 and HB 492 are described in this Alert.
- 5/27/2014The Ohio Senate last week passed the state’s main mid-biennium budget bill, Substitute House Bill 483 (HB 483). HB 483 now heads to a conference committee to be reconciled with the version of HB 483 passed by the Ohio House. HB 483 includes a number of proposed tax law changes. Meanwhile, the Ohio Senate Finance Committee amended Substitute House Bill 492 (HB 492) last week to include a number of proposed tax law changes. HB 492 now heads to the full Senate for consideration.
- 5/22/2014The Ohio House Finance and Appropriations Committee recently amended Amended Substitute Senate Bill 263 (SB 263) to expand the bad debt sales tax deduction. The amendment would extend the sales tax deduction to retailer vendors that make sales to customers through private label credit cards when the consumers later default, i.e., fail to pay the full purchase price to the credit card lender. Thus, in these special circumstances, the bad debt may be incurred by the lender, not just the vendor.
- 3/11/2014On March 6, the Ohio Board of Tax Appeals (BTA) issued its long-awaited decision in L.L. Bean, Inc. v. Levin, Case No. 2010-2853 (Ohio BTA March 6, 2014), the lead “test case” on Ohio’s controversial commercial activity tax (CAT) nexus standard. Although this is the first case in a long line of CAT nexus challenges, the BTA’s decision offers very little in the way of any meaningful guidance.
- 1/24/2014A Look Back... Before we delve into what we anticipate for Ohio’s taxes in 2014, the Vorys state and local tax team takes a look back at some of our Top Tax Topics to Watch for 2013. There were varying degrees of development with respect to the topics we identified last year, but several are worth noting.
- 11/22/2013The Vorys state and local tax group scored an important municipal income tax victory for taxpayers. The decision also helps clarify a complex area of Ohio Constitutional law. Gesler et al. v. City of Worthington Income Tax Board of Appeals et al. involved competing Ohio Constitutional provisions. On one hand, the Ohio Constitution confers upon home rule municipalities all powers of local self-government which includes the power to levy taxes. On the other hand, the Ohio Constitution confers upon the Ohio General Assembly the power to limit home rule municipalities’ power to levy taxes.
- 7/2/2013On Sunday June 30, 2013, Governor Kasich signed Ohio’s biennial budget bill, which includes numerous provisions impacting Ohio taxpayers. Though the tax reforms in the final bill are not as sweeping as originally proposed, they will still impact virtually every state tax in some fashion.
- 2/27/2013Ohio Governor John Kasich’s FY 2014‑2015 biennial budget bill (House Bill No. 59) was recently introduced. Within the bill are significant Ohio sales and use tax reform proposals.
- 2/15/2013Ohio Governor John Kasich's FY 2014-2015 biennial budget bill was introduced this week. Weighing 22 pounds in print, covering over 4,200 pages and containing almost 130,000 lines of text, the bill does not lack in length or ambition.
- 1/24/2013Published in The Evaluator, this article details why property owners should act now if they wish to challenge their Ohio 2012 tax valuations.
- 1/24/2013This article, published in The Evaluator, explains tax reforms endorsed by the OSBA Council of Delegates. These reforms are focused on efforts to both improve the efficiency of the BTA while also addressing several areas of concern with the operation of the BTA.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions made by the Supreme Court of Ohio as well as in the state legislature.
- 1/24/2013This article, originally published in The Evaluator, details recent decisions of the Ohio Board of Tax Appeals.
- 1/24/2013
- 1/15/2013With the recent commencement of the 130th Ohio General Assembly, 2013 is already shaping up to be a pivotal year for Ohio tax issues. With that in mind, the Vorys state and local tax team and the Vorys governmental relations team present the Top Ten Tax Topics to Watch for in 2013.
- 12/18/2012On December 7, 2012, the Supreme Court of Ohio ruled in favor of a coalition of businesses and county engineers that Ohio commercial activity tax (CAT) revenue derived from sales of gasoline and other motor vehicle fuels must be spent for highway purposes.
- 10/26/2012The state of Ohio requires county auditors to reappraise properties every six years and update those values in the middle of that cycle. The auditors for several Ohio counties listed below are currently finalizing property values to meet this obligation.
- 10/16/2012This summer the Ohio legislature passed significant changes to real property taxation that will impact all property owners. These changes include clarifying how a property is to be valued for real property tax purposes, changing how a recent sale should impact the value of property for taxation purposes, as well as other changes that will impact the filing of complaints at local Boards of Revision.
- 10/16/2012During the past quarter, the Ohio Supreme Court issued several decisions regarding real property taxation.
- 10/16/2012This article, originally published in The Evaluator, details recent decisions by the Ohio Board of Tax Appeals and Appellate Courts.
- 10/16/2012In this quarterly publication, our attorneys will research and write articles that are insightful, interesting and helpful to you. If something is on the horizon that you should know, we'll tell you how it affects you and what you should do to prepare.
- 5/4/2012Beginning May 1, 2012 and continuing through June 15, 2012, the State of Ohio is conducting a General Tax Amnesty Program that under the right set of circumstances could provide significant savings for businesses and individuals with Ohio tax concerns. The General Tax Amnesty Program is separate from the Consumer Use Tax Amnesty Program, which began October 1, 2011 and runs through May 1, 2013.
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