Current Employment Position(s)

Senior Staff Attorney

Lawyer Overview

Phyllis Shambaugh practices in the areas of state and local taxation, and she has both trial and appellate experience. Phyllis also practices in the area of unclaimed property. She has assisted companies by implementing voluntary compliance programs aimed at bringing the company into compliance with unclaimed property laws in all 50 states and the District of Columbia.

Prior to joining Jones Day, Phyllis was an administrative law judge with the Ohio Board of Tax Appeals, and before serving as a judge, she represented the tax commissioner of Ohio litigating cases involving all types of Ohio taxes, including tax exemptions, sales and use, personal property, and public utility.

Phyllis has contributed articles on state tax and unclaimed property issues to Corporate Business Taxation Monthly, State Tax Review and Manufacturers' Tax Alert (published by CCH), Practical US/Domestic Tax Strategies (published by WorldTrade Executive, Inc.), and the Journal of Payment Systems Law. She recently made a presentation regarding unclaimed property compliance and issues at the Council on State Taxation Midwest Regional State Tax Seminar.

Areas of Practice

• Tax
• Tax Audits & Controversies
• State and Local Tax Counseling

West Practice Categories

Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Taxation, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes, State, Local & Municipal Law, Taxation Law

Bar Admissions

• Ohio

Education

• Capital University

Published Works

• First Nexus Challenge to Ohio's Commercial Activity Tax - Overstock.com, Inc., Jones Day State Tax Return, 2009
• Texas and Oklahoma Courts Disagree On Whether A Taxing Jurisdiction Can Impose Property Tax on Natural Gas Stored In An Interstate Pipeline, Jones Day State Tax Return, reprinted in Corporate Business Taxation Monthly, Vol. 10, No. 6, March 2009, 2008
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2008
• If You Think You Have Immunity From Claims Regarding Property Escheated To The State – Think Again! Jones Day State Tax Return, 2008
• Ohio Vendors Will Not Be Required To Change To Destination Sourcing For Sales Tax, Jones Day State Tax Return, 2007
• Abbreviated Unclaimed Property Dormancy Periods, Journal Payment Systems Law, Vol. 3, No. 1, 2007
• Vendor Beware: Drop Shipments May Result In Unexpected Sales Tax Collection Obligations, Jones Day State Tax Return, 2007
• In An Unprecedented Move, Federal Court Shuts Down California's Unclaimed Property Program, Jones Day State Tax Return, 2007
• Nexus: Update on Recent Developments, Jones Day State Tax Return, 2007
• Abbreviated Dormancy: Utah Is The Latest State To Shorten Unclaimed Property Dormancy Periods, Jones Day State Tax Return, 2007
• Liability Claims Impact Unclaimed Property, Corporate Business Taxation Monthly, 2007
• Nexus: Update On Recent Developments, Jones Day State Tax Return, 2007
• Update On Ohio Commercial Activity Tax: Final Rules and Revised Information Releases, Jones Day State Tax Return, 2007
• California Liability Claims Impact Unclaimed Property, Jones Day State Tax Return, 2006
• Ohio Supreme Court Finds That Canned Computer Software Is Taxable Tangible Personal Property Used In Business, Jones Day State Tax Return, 2006
• Update On Ohio Information Releases Regarding Commercial Activities Tax, Jones Day State Tax Return, 2006
• Ohio Department Of Taxation Continues To Update And Issue Ohio Commercial Activity Tax Information Releases And Draft Rules, Jones Day State Tax Return, 2006
• Ohio Department Of Taxation Review Of Ohio Commercial Activity Tax Information Releases And Draft Rules, Jones Day State Tax Return, 2005
• Ohio Department Of Taxation Issues Proposed Rule Regarding The Definition Of "Foreign Corporation" Under The New Commercial Activity Tax, Jones Day State Tax Return, 2005
• Pending Ohio Exempt-Facility Certificates? Be Sure To File Your Final Assessment Request Before The Assessment Becomes Final By Operation Of Law, 2005
• Now That You Found That Helpful Information On A Government Website, Can You Use It In Court? Jones Day State Tax Return, 2005
• Supreme Court Of Ohio Reaffirms, For The Third Time, That "Employment Services" Are Not Exempt Sales For Resale, Jones Day State Tax Return, 2005
• How Can A Taxpayer Obtain A Copy Of Its Audit File In New York - More Than You Ever Wanted To Know About Freedom Of Information Law Requests, 2005
• Ohio Board Of Tax Appeals Takes Another Look At Sales And Use Tax Exemption For Packaging Equipment, Jones Day State Tax Return, 2005
• Michigan Court Of Appeals Again Upholds Michigan Department Of Treasury's Retroactive Application Of The Single Business Tax Nexus Standard, 2005
• Title Company's Policy Of Transferring Dormant Funds To Income Results in Damage Award In California False Claims Action, Jones Day State Tax Return, 2005
• Ohio Department Of Taxation Revises Guidelines Regarding The Issuance Of Responsible Party Assessments For Direct Pay Permit Holders, 2005
• Delaware Bankruptcy Court Finds Drop Shipper Not Required to Collect and Remit Sales and/or Use Tax on its Drop Shipments to Massachusetts Consumers, 2005
• Taxpayers May Use Industry Changes to Justify a Reduction in the True Value of TPP, State Tax Review, CCH Tax Law Editors, 2005
• Taxpayers May Use Industry Changes to Justify a Reduction in the True Value of TPP, CCH State Tax Review, 2005
• Michigan Court of Appeals Finds That the Presence of any Sales Force in Michigan Establishes Substantial Nexus for Purposes of Single Business Tax, Jones Day State Tax Return, 2004
• Taxpayers May Use Industry Changes to Justify a Reduction in the True Value of Tangible Personal Property for Purposes of Ohio Personal Property Tax, Jones Day State Tax Return, 2004
• Unclaimed Property Law Compliance - A Company Cannot Avoid Unclaimed Property Law By Creating A Private Escheat, Jones Day State Tax Return, 2004
• Nexus Update: 2003/2004, Jones Day State Tax Return, 2004
• Ohio Supreme Court Rejects Ohio Department of Taxation's Narrow View of What is Inherently Motor Vehicle Equipment, Jones Day State Tax Return, 2004
• Ohio Supreme Court Determines That an Assignee of the Statutory Vendor is not a Vendor for Purposes of Ohio Bad Debt Deduction Statute, Jones Day State Tax Return, 2004
• Ohio Department of Taxation Releases Additional Materials to Assist Vendors With Sales Tax Change Regarding the Sourcing of Sales, Jones Day State Tax Return, 2004
• Three Different Ohio Corporation Franchise Tax Sales Factor Computation Provisions Are Applicable for the 2004 Tax Year, Jones Day State Tax Return, 2004
• Vendor's Job of Determining Which Ohio Sales Tax Rate to Charge on Inter-County Delivery Sales Gets More Difficult, Jones Day State Tax Return, 2004
• Michigan Court of Claims Rejects Taxpayer's Claim That Sales Processed And Shipped From Outside Michigan Did Not Constitute Business Activities Subject to Single Business Tax, Jones Day State Tax Return, 2004
• Michigan Court of Claims Rejects the Michigan Department of Treasury's Retroactive Application of the Single Business Tax Nexus Standard, Jones Day State Tax Return, 2004
• The Supreme Court of Ohio Reaffirms That Payroll and Personnel Services are Subject to Ohio Sales Tax as Employment Services, Jones Day State Tax Return, 2004
• Michigan Court of Appeals Deals Another Blow to Out-of-State Taxpayers, Jones Day State Tax Return, 2004
• Governor Taft Names New Ohio Tax Commissioner, Jones Day State Tax Return, 2004
• It's a Bird, It's a Plane, No, It's State Use Tax, Jones Day State Tax Return, 2003
• Ohio Court of Appeals Rejects Claim that Mailing of Notice of Appeal Satisfies Mandatory Appeal Requirements, Jones Day State Tax Return, 2003
• Ohio Court Grants Sale for Resale Exception to Testing Laboratory That Purchases Tires, Wheels and Special Parts for Its Customers, Jones Day State Tax Return, 2003
• The Versace Defense, or How Mike Tyson Was KO'd By The Ohio Board, Jones Day State Tax Return, 2003
• Highlights of the Changes Made to the Ohio Tax Code by Am. Sub. H.B. No. 95, Part II, Jones Day State Tax Return, 2003
• Supreme Court of Ohio Reaffirms That Motor Vehicles, Parts and Services Must Be Used Primarily to Transport Tangible Personal Property of Others for Consideration to be Exempt From Ohio Sales Tax, Jones Day State Tax Return, 2003
• Supreme Court of Ohio Remands Case to Ohio Board of Tax Appeals to Determine Exemption of Boom Crane Based on Tax Commissioner's Finding of Two Manufacturing Operations, Jones Day State Tax Return, 2003
• California Board of Equalization Issues Proposed Regulation Regarding Discounts, Coupons, Rebates and Other Incentives, Jones Day State Tax Return, 2003
• Ohio Board of Tax Appeals Finds Equipment Used to Remove Shavings from Grinding Wheel is Exempt from Sales Tax as Equipment Necessary for the Functioning of Production Equipment, Jones Day State Tax Return, 2003
• The Supreme Court of Ohio Finds That Payroll and Personnel Services are Subject to Ohio Sales Tax as Employment Services, Jones Day State Tax Return, 2003
• Taxpayer Who Lives in One Ohio City But Works in Another Can Lawfully Be Subject to City Income Tax in Both Cities, Jones Day State Tax Return, 2003
• Ohio Department of Taxation Issues Information Release Regarding New Valuation Schedule for Stand-Alone Computers for Personal Property Tax Purposes, Jones Day State Tax Return, 2003
• New York City Amends Administrative Rule Regarding Trade Show Nexus Standard for New York City General Corporation Tax, Jones Day State Tax Return, 2003
• Ohio Department of Taxation Issues Information Release Providing Guidance Regarding the Application of Sales Tax to 'Building Maintenance and Janitorial Services,' Jones Day State Tax Return, 2003
• Changes to Appeal Procedures in R.C. 5703.60, Enacted in Substitute Senate Bill 200, Jones Day State Tax Return, 2003
• Recent Nexus Developments - Keeping Track of Your Exposure to State and Local Taxes, Practical U.S./Domestic Tax Strategies, 2002
• BTA Finds Boom Crane Operated by Independent Contractor Exempt, Manufacturers Tax Alert, 2002

Address

P.O. Box 165017
Columbus, OH 43216-5017

Phones

1.614.281.3824 (Business Phone)

Faxes

1.614.461.4198 (Business Fax)

Emails

Contact Us (Business Email)

Websites

http://www.jonesday.com