Ronald J. Morelock
Mr. Morelock focuses on federal and state transportation-related tax issues and regulatory fees, business restructurings and motor vehicle dealer licensing matters.
Mr. Morelock has extensive experience counseling transportation and leasing companies on a broad range of transportation-related tax and regulatory matters, including state and local sales and use tax, income tax nexus, property tax, fuel tax and IRP and IFTA matters. He also has experience with the corporate restructuring of companies in an effort to achieve asset protection and/or sales tax savings. Mr. Morelock’s previous professional experience includes counseling clients on multi-state tax matters for Deloitte, conducting administrative hearings for the Indiana Department of Revenue and serving as a legal intern for the Internal Revenue Service, Office of District Counsel in Indianapolis.
On The Road
- State Tax Updates / Fleet Restructuring
May 14, 2019, Ronald J. Morelock, McLeod Software Transportation Accounting & Finance Conference - Birmingham, AL
- Asset Management and Taxes
Sep 17, 2017, Ronald J. Morelock, McLeod Software User’s Conference - Atlanta, GA
- Transportation Brief: Canada’s New Federal Fuel TaxThe Canada Revenue Agency (CRA) now administers a federal fuel tax that is part of the Canadian government’s plan to reduce Greenhouse Gas (GHG) emissions in Canada. Failure to timely register or pay the fuel charge may result in penalties and interest.
- Transportation Brief: Business Income Tax RatesThe centerpiece of the Act is a permanent reduction to the corporate income tax rate. Read Scopelitis' insight here.
- Transportation Brief: Temporary 100% ExpensingFor qualified property acquired and placed in service after September 27, 2017, and before 2023, the Act temporarily increases the additional first-year bonus depreciation percentage from 50% to 100% with the percentages phasing down annually through 2026. Read Scopelitis' insight here.
- Transportation Brief: Like-Kind ExchangeUnder the prior tax law, owners of investment and business property could defer paying tax on gains if they exchanged property held as an investment or use in the taxpayer’s trade or business for property of a “like-kind” (1031 exchange). The Act retains like-kind treatment for real estate exchanges. Read Scopelitis' insight here.
- Law Alert: Pennsylvania IC WithholdingRead Scopelitis' take on a new Pennsylvania non-employee withholding requirement.
- Transportation Brief: Ohio Commercial Activity Tax Audits on the RiseOperating interstate motor vehicles in and through a jurisdiction where the carrier does not maintain an office, terminal or resident employee may create a state tax filing obligation. There is an increase in Ohio Commercial Activity Tax (CAT) audit activity involving interstate motor carriers with some presence in the state.
- Advantages Of A Seperate Transportation Entity
- PEO Insider
A Jigsaw Puzzle for Multi-State PEOs