Edward J. Bernert

Partner

Columbus
T +1.614.462.2687
F +1.614.462.2616

“Edward Bernert is recognized as a leading practitioner in SALT affairs, advising both local and national clients on the impact of diverse Ohio taxes.”

— Chambers USA 2021

Overview

Ted Bernert is an experienced tax litigator and advisor on state and local tax matters, incentives and unclaimed funds matters for holders. He has appeared more than 40 times in the Ohio Supreme Court on tax matters and has successfully handled tax controversies at all levels.

Ted’s practice encompasses the wide spectrum of state and local tax issues, including sales and use, commercial activity, passthrough entity, financial institution, personal income, municipal income, trust, property, public utility and miscellaneous excise taxes. He frequently assists holders for unclaimed fund audits for Delaware or for multiple states. He has drafted and supported legislation to resolve tax issues on behalf of clients and also participated in legislative projects to improve the tax administration process generally. His litigation experiences helps guide his advising of taxpayers.

Ted chairs a task force addressing the taxation of digital goods and services by the states for the American Bar Association, Taxation Section, State and Local Taxes Committee and is a past Chair of that Committee (2017-2019). He is a frequent speaker and has been an adjunct professor at Capital University Law School since 1993. He is active in projects addressing tax administration on behalf of associations and state and local governmental entities .

Select Experience

  • Prevailed as appellee at the Ohio Supreme Court resisting an employment services (sales) tax.
  • Twice established a municipal tax exemption at the Ohio Supreme Court for a senior executive for two municipal tax assessments in two cities under two different theories.
  • Argued a significant property valuation case at the Ohio Supreme Court under a new statute that changed the standard for valuing commercial property.
More »

Experience

  • Prevailed as appellee at the Ohio Supreme Court resisting an employment services (sales) tax.
  • Twice established a municipal tax exemption at the Ohio Supreme Court for a senior executive for two municipal tax assessments in two cities under two different theories.
  • Argued a significant property valuation case at the Ohio Supreme Court under a new statute that changed the standard for valuing commercial property.
  • Obtained a sales tax refund at the Supreme Court, reversing the Ohio Board of Tax Appeals on behalf of a carrier claiming public utility status.
  • Successfully prosecuted numerous decisions at the Ohio Supreme Court and courts of appeal for manufacturers, financial institutions, wholesalers, service providers, public utilities, individuals, a hospital and a church.
  • Tried numerous cases to a favorable decision or settlement at the Ohio Board of Tax Appeals and Ohio and other state tax administrative proceedings for corporations, passthrough entities, trusts and individuals and at local boards of revision (real property tax).
  • Successfully resolved difficult audits without further appeal.
  • Managed unclaimed property audits to favorable conclusions.
  • Consulted with individuals changing domicile or dealing with taxes on deferred compensation.
  • Assisted in complying with the obligation to collect use tax in interstate commerce.

Recognitions and Memberships

Recognitions

  • Chambers USA: Tax in Ohio (2020 to 2023)
    • Band 1 (2020 to 2023)
  • The Legal 500 United States (2020 to 2022)
    • Recommended in Tax - US taxes: contentious
  • The Best Lawyers in America®
    • Ohio: Tax Law (2014 to Present)
      • Lawyer of the Year (2023)
    • Ohio: Litigation and Controversy - Tax (2021 to present)
      • Lawyer of the Year (2022)
  • Columbus CEO, "Top Lawyers in Central Ohio" (2020)
  • Martindale-Hubbell: AV Preeminent
  • Ohio "Super Lawyer" (2004 to 2006, 2008)

Memberships

  • American College of Tax Counsel: Fellow

Community

  • Charity Newsies, an organization that ensures no child shall be kept out of school due to lack of adequate clothing

Pro Bono

  • Franklin County Judicial Release Program

Admissions

  • Ohio, 1977

Education

  • J.D., The Ohio State University Michael E. Moritz College of Law, 1977
  • B.A., Ohio Northern University, 1974

Blog

In The Blogs

Previous Next
Employment Law Spotlight
Tax Withholding Policies in a Work-From-Home Environment
By Edward J. Bernert, David D. Ebersole, Matt Hunsaker, Michael J. Semes, Christopher J. Swift
December 7, 2021
Working from home some or all of the time has become commonplace and seems likely to continue regardless of what happens with the COVID-19 pandemic. New ways of working require new ways of handling tax withholding. Employers may need to...
Read More ->