State and Local Taxation
- Audit Defense and Management
- Business Income and Franchise Tax
- Commercial Activity Tax
- Dealers in Intangibles
- Employer Withholding Tax
- Financial Institutions Tax
- Insurance Companies Tax
- Legislation and Policy
- Litigation and Dispute Resolution
- Municipal Tax
- Oil and Gas Tax
- Personal Income Tax
- Sales and Use Tax
- Unclaimed Funds (Escheat)
- State and Local Taxation
- Capital University Law School, J.D., LL.M., Taxation, 1995
- The Ohio State University, B.S., 1990
Bar & Court Admissions
Dave is a partner in the Vorys Columbus office and he leads the firm’s state and local tax group. He has extensive experience with all types of state and local tax issues and in particular, matters involving commercial activity tax, personal income tax, municipal income tax, corporation income/franchise tax, pass-through entity tax, financial institutions tax, sales and use tax, trust tax, dealers in intangibles tax, and unclaimed funds (escheat).
His notable experience includes:
- Representing clients before the Ohio Department of Taxation, the Ohio Board of Tax Appeals, and the Ohio Supreme Court
- Successfully negotiating numerous multi-year, multi-issue, state and local tax settlement agreements
- Advising clients on the Ohio tax implications of mergers, acquisitions, and divestitures including related I.R.C. 338(h)(10) elections
- Advising clients on the CAT’s ultimate destination rule and the Ohio Department of Taxation’s interpretation of same
- Advising clients on the CAT’s bright line nexus standard as applied by the Ohio Department of Taxation and whether the Department’s application of such standard comports with U.S. Constitutional protections
- Advising clients on the applicability of the various commercial activity tax exclusions
- Advising foreign companies on audit issues involving the commercial activity tax
- Advising individuals of the application of Ohio’s domicile statute relative to establishing Ohio resident or non-resident filing status
- Advising individuals regarding the application of Ohio Revised Code §5747.212 in connection with the sale of a closely held business
- Advising individuals that are nonresidents of Ohio on how to situs wage income from a pass-through entity in which the individual owns at least 20% of such pass-through entity (see Ohio Revised Code 5733.40(A)(7))
- Advising individuals of the Ohio state and local tax implications to exercising stock options
- Advising individuals of the Ohio state and local tax implications of retirement income relative to the application of the Federal Moving Statute
- Advising individuals of the Ohio state and local tax implications of income received pursuant to a separation agreement
- Representing clients on tax audits undertaken by municipal corporations and Regional Income Tax Agency (RITA)
- Representing clients before the Ohio General Assembly in connection with tax legislation under consideration
- Assisted in drafting significant components of Am. Sub. H.B. 510 establishing the Ohio Financial Institutions Tax and repealing the Dealer in Intangibles tax
Dave is a member of the Ohio State Bar Association and the Columbus Bar Association. He is also a registered lobbyist for the Ohio Council of Retail Merchants.
Dave has lectured on state and local tax topics for the Council on State Taxation (COST), the Tax Executives Institute (TEI), the Ohio Petroleum Marketers and Convenience Store Association, the Ohio Manufacturers Education Council, and private client seminars. He has authored articles for the Journal of State Taxation and the Journal of Taxation and Regulation of Financial Institutions.
Dave received his J.D. and LL.M, Taxation from Capital University Law School and his B.S. from The Ohio State University.
Before joining Vorys, Dave was a senior manager for KPMG, LLP. Before joining KPMG, Dave managed the tax department for Bath & Body Works, Inc.
- 1/4/2012Vorys announced that David A. Froling, Thomas H. Fusonie, Jolie N. Havens, Rodney A. Holaday, Jill S. Tangeman and Thomas R. Trotter have been named partners of the firm.
- 2/27/2019Dave Froling, a partner in the Vorys Columbus office, will be speaking at the Council on State Taxation’s (COST) 2019 Sales Tax Conference on Wednesday, February 27 in Atlanta, Georgia.
- 7/12/2018On July 12, 2018, Vorys attorneys Dave Froling and Jen Dunsizer spoke at the Ohio Municipal League’s 2018 Annual Municipal Income Tax Seminar.
- 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:
- 8/20/2014Vorys partner David Froling presented at the International Tire Exhibition and Conference on August 20, 2014.
- 7/10/2014Vorys partner David Froling presented at the Ohio Municipal League Income Tax Seminar on July 10, 2014
- 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.
- 1/28/2014Several Vorys attorneys spoke at the 23rd Annual Ohio Tax Conference on January 28-29, 2014.
- 9/27/2013Vorys attorneys David Froling, Laura Kulwicki and Scott Ziance spokeat the Mid-West Regional State Tax Seminar on September 27, 2013 hosted by the Council on State Taxation.
- 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.
- 1/29/2013Several Vorys attorneys spoke at the 22nd Annual Ohio State Tax Conference, that took place on Tuesday and Wednesday, January 29-30, 2013.
- 1/24/2012Vorys attorneys Chris Connelly, Dave Froling, Laura Kulwicki, Nicholas Ray, Steven Smiseck and Scott Ziance participated in the 21st Annual Ohio Tax Conference on January 24-25.
- 10/4/2018Client Alert: Have You Recently Been Assessed Federal Civil Penalties for Late-Filed or Incorrect Forms W-2? We Should Talk.If 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.
- 3/12/2018Client Alert: Ohio General Assembly Expands the Ohio Department of Taxation’s Authority in Connection with Liquor License Renewals and TransfersLast 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.
- 2/5/2018State and Local Tax: City of Columbus Tax Incentives Are No Longer Available If You File Your Columbus Net Profits Tax Return with the Ohio Department of TaxationColumbus has implemented a new policy prohibiting businesses from benefiting from incentives granted and administered by Columbus for any year in which the business elects to file its Columbus net profits tax return with the Ohio Department of Taxation (the department).
- 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.
- Fall 2015Ohio Supreme Court Decision on Bright-Line Domicile Creates Uncertainty Going Forward – Ohio’s Bright-Line Test Is Not So BrightDave Froling and John Petzinger, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “Ohio Supreme Court Decision on Bright-Line Domicile Creates Uncertainty Going Forward – Ohio’s Bright-Line Test Is Not So Bright” for the Fall 2015 edition of the Journal of State Taxation.
- 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.
- 7/14/2015State and Local Tax Alert: Ohio Budget Bill Tax Provisions - Business Community Dodges A Bullet But More Battles to Come In 2016On 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.
- 2/4/2015State and Local Tax Alert: Ohio Governor Kasich Proposes Numerous Tax Changes in 2016-2017 State BudgetOhio 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.
- 12/1/2014Dave Froling and John Petzinger, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “The Ohio Commercial Activity Tax: Audit Trends and Latest Developments” for the Winter 2014 edition of the Journal of State Taxation.
- November/December 2014It’s Time to Update Your Tax Sharing Agreement – And If You Do Business in Ohio You’ll Need a Second OneDave Froling and Jeffrey Miller, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “It’s Time to Update Your Tax Sharing Agreement – And If You Do Business in Ohio You’ll Need a Second One” for the November/December 2014 edition of the Journal of Taxation and Regulation of Financial Institutions.
- Fall 2014The Ohio Supreme Court Decides Two Important Municipal Income Tax Cases Involving the Ohio ConstitutionDave Froling and Jeffrey Miller, attorneys in the Vorys Columbus office and members of the tax group, co-authored an article titled “The Ohio Supreme Court Decides Two Important Municipal Income Tax Cases Involving the Ohio Constitution” for the Fall 2014 edition of the Journal of State Taxation.
- 7/2/2014Earlier this month, federal banking regulators finalized their December 2013 guidance on Income Tax Allocation Agreements. This guidance confirms that all financial institutions should have in place an appropriate tax sharing agreement not just for federal and state income taxes but also for the Ohio Financial Institutions Tax (FIT).
- 6/18/2014State and Local Tax Alert: Governor Kasich Signs Mid Biennium Budget Bill and Legislation with Additional Tax ChangesOn 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.
- Spring 2014David A. Froling, a partner in the Columbus office, authored this article on New Focus on Tax Sharing Agreements for Financial Institutions for the Spring 2014 issue of The Bankers' Statement.
- 5/27/2014State and Local Tax Alert: Ohio Senate Passes Mid Biennium Budget Bill and Considers Additional Tax ProposalsThe 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.
- 5/22/2014State and Local Tax Alert: Ohio House Committee Amends Legislation to Expand Sales Tax Deduction for Bad DebtThe 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.
- 3/14/2014As most bankers know, Ohio adopted a new Ohio Financial Institutions Tax (FIT), which is based on a consolidated entity formula explained below. Given the new consolidated approach to taxing financial institutions with a presence in Ohio and the bank regulatory issues that accompany any type of inter-company and bank liability sharing or exchange, it is important that financial institutions have in place an appropriate tax sharing agreement.
- 3/11/2014State and Local Tax Alert: One Small Step Closer To Some Guidance on the CAT’s “Bright Line Presence” Nexus Standard: The Ohio Board of Tax Appeals Finally Rules in L.L. BeanOn 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.
- 11/22/2013State and Local Tax Alert: Ohio Supreme Court Issues Decision Holding the Ohio General Assembly’s Constitutional Powers Do Not Trump Worthington’s Constitutional Power to Levy TaxesThe 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.
- 10/21/2013Statutory protections, indemnification and director and officer liability insurance (D&O insurance) all combine to provide some level of comfort and protection to bank directors in the proper performance of their duties as directors. The hope is that directors can begin and complete their terms of office knowing that these protections exist, but never having to call on the protections or their potential limitations.
- 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.
- 2/15/2013Ohio 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.
- 1/23/2013On December 20, 2012 Governor John Kasich signed into law Amended Substitute House Bill 510 to change the way Ohio taxes financial institutions. Beginning January 1, 2014, Ohio imposes a new business privilege tax on financial institutions doing business in Ohio.
- 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.