Ohio Department of Taxation: Everything You Need to Know


Thank you for visiting our thorough guide to the Ohio Department of Taxation! This page will answer all of your questions concerning Ohio’s tax structure, whether you’re a resident, a business owner, or just interested. As we delve into the many facets of the Ohio Department of Taxation, we’ll offer advice, address frequently asked issues, and provide relevant resources.

Ohio Department of Taxation: An Overview

Ohio’s tax laws are administered and enforced by the Ohio Department of Taxation, which also makes sure that people and businesses pay their taxes. Their main objective is to raise money to fund state-wide public services and programs. Let’s take a closer look at the main features of the Ohio Department of Taxation.

Understanding Taxation in Ohio

i). Overview of Ohio’s tax structure:

The Ohio Department of Taxation is responsible for managing the various taxes and levies that makeup Ohio’s tax system. Individuals, companies, and organizations doing business in Ohio must comprehend the many parts of the state’s tax system. Here is a summary of Ohio’s principal taxes:

  1. Income Tax: Individuals, estates, and trusts are subject to state income taxes in Ohio. The tax rates are graded, which means that they change depending on your income. Ohio offers several credits and deductions that might lower the overall tax obligation.

2. Sales and Use Tax: On the purchase or use of tangible personal property and some services, Ohio levies a sales and use tax. Although additional municipal taxes may be levied in addition to the state’s current sales tax rate, this could result in differing rates in various jurisdictions.

3. Property taxes: In Ohio, local governments rely heavily on property taxes as a source of funding. It is based on the appraised value of real estate assets, such as buildings and land. County-specific property tax rates are set by regional taxing bodies.

4. Estate and inheritance taxes have been eliminated in Ohio as of January 1, 2013. However, beneficiaries who acquire assets from a decedent’s estate are not subject to inheritance tax.

5. Corporate Income Tax: Corporations doing business in Ohio are subject to a tax on their net income. A corporation’s taxable income determines the tax rate, and there are a number of eligible credits and deductions.

ii). Key principles of Ohio taxation:

The administration and collection of taxes within the state of Ohio are shaped by a number of fundamental concepts. Understanding these concepts makes it easier for people, companies, and organizations to navigate Ohio’s tax system successfully. The following are the main taxation principles in Ohio:

  1. Equity: Fairness in taxation is emphasized by the equity principle. It guarantees that taxpayers are treated equally and that the tax burden is allocated in a fair and equitable manner among those with comparable situations and incomes.

2. Simplicity: Ohio taxes are intended to be simple and understandable. Despite the complexity of tax laws, attempts are made to make filing requirements, tax forms, and compliance procedures as simple as possible to make it simpler for taxpayers to comply with their duties.

3. Efficiency: Tax administration must be as effective as possible while incurring the fewest expenditures possible to do so. The Ohio Department of Taxation works to minimize the burden on taxpayers and administrative costs while effectively collecting taxes, processing returns, and distributing monies.

4. Compliance: The tax system depends on taxpayers voluntarily complying with their obligations and truthfully disclosing their income, deductions, and credits. Ohio promotes adherence to tax laws through outreach initiatives, education, and impartial enforcement methods.

5. Economic Neutrality: The tax code in Ohio attempts to be economically neutral, making sure that tax laws don’t unduly affect how people make decisions about the economy. Ohio aims to level the playing field for businesses and people by eliminating excessive taxation and preferential treatment.

Ohio Department of Taxation: Roles and Responsibilities

i). Mission and objectives:

The state of Ohio’s tax laws is administered and enforced by the Ohio Department of Taxation, a government organization. Its goals are to administer taxes in a fair and effective manner and to encourage adherence to Ohio’s tax laws.

The department has several key objectives to fulfill its mission:

  1. Tax Collection: To collect taxes owed to the state is one of the Ohio Department of Taxation’s main goals. This includes numerous taxes and levies such as income tax, sales tax, use tax, property tax, and others. The agency works to make sure that taxpayers accurately and promptly meet their tax obligations.

2. Taxpayer Assistance: To help taxpayers comprehend and abide by Ohio’s tax rules, the department offers advice and support. To assist taxpayers in navigating the tax system and finding the answers to their problems, it provides a variety of resources, including online tools, publications, and customer care support.

3. Tax Law Compliance: Promoting adherence to Ohio’s tax laws is one of the department’s other goals. It aims to inform taxpayers of their duties and obligations in order to promote voluntary compliance. The agency also conducts audits and investigations to find and address non-compliance, and where necessary, it takes the necessary enforcement steps.

4. Revenue Forecasting and Analysis: Forecasting and analysis of revenue are critical processes that involve the Ohio Department of Taxation. In order to accurately predict future tax collections, it evaluates the impact of modifications to tax legislation, the state of the economy, and other variables. Making informed decisions on budgeting and fiscal policy is made easier with the help of this information for legislators and policymakers.

Also Read:

Which Business Makes the Most Money in 2023?

5. Tax Policy Development: The department participates in the creation of tax laws and policies. It offers suggestions, analyses, and advice to decision-makers on the possible outcomes of suggested tax policies. This makes it easier to make sure that tax laws are just, egalitarian, and in line with the state’s economic objectives.

By achieving these goals, the Ohio Department of Taxation hopes to maintain the honesty of the state’s tax code, encourage compliance, and raise enough money to pay for important government programs and services.

Registering for Taxation in Ohio

The Ohio Department of Taxation’s tax registration procedure entails a number of stages to guarantee that people and corporations are legitimately registered for tax purposes. An outline of the procedure is given below:

  1. Determine Your Tax Obligations: Finding out what kind of taxes you must pay in Ohio is the first step. Depending on your business activity, this can include sales tax, income tax, employer withholding tax, or other specialized taxes.

2. Gather Required Information: Amass all the required data and paperwork before beginning the registration process. Your Social Security Number (SSN) or Federal Employer Identification Number (FEIN), your company’s name and address, your contact information, and any other pertinent information are normally included.

3. Online Registration: The Ohio Business Gateway (OBG) is an online portal for tax registration provided by the Ohio Department of Taxation. To start the registration procedure, go to their website and register.

Also Read:

Top 10 Best Cryptocurrency Website you Should Know

4. Complete the Application: Based on your tax requirements, you can find the relevant tax registration application within the OBG. Provide correct and current information when filling out the application. Specific information on your business operations or employee status may be required in some parts.

5. Submit the Application: Examine the application carefully after you’ve finished it to confirm accuracy. After that, submit the application online using the OBG portal. At this point, you might have to pay any necessary registration fees.

6. Await Confirmation: You will get a confirmation email or message from the Ohio Department of Taxation after submitting the application. Your successful registration will be acknowledged, and this confirmation will also give you access to crucial details including your tax account number.

7. Maintain Compliance: Understanding and adhering to Ohio’s tax rules and regulations are essential after registration. Learn the due dates, procedures for reporting, and payment schedules for the particular taxes you are in charge of. Keep abreast of any changes to tax legislation that might have an impact on your duties.

Keep in mind that this is just a general summary of the Ohio Department of Taxation’s tax registration procedure. There can be further conditions or processes necessary, depending on your particular situation. For comprehensive and current information pertinent to your case, it is always advised to visit the Ohio Department of Taxation’s official website or to get in touch with their customer care.

Ohio Tax Forms and Filing Procedures

1. Overview of tax forms used in Ohio:

The proper tax forms must be used by taxpayers in Ohio to file their state income tax returns. The Ohio Individual Income Tax Return, Form IT-1040, is the primary document utilized by the majority of people. Your income, tax-related deductions, and credits are reported on this form for the current tax year.

Depending on your individual tax circumstances, additional schedules and attachments may be needed in addition to the IT-1040 form. In Ohio, some typical forms and schedules are as follows:

  1. Schedule A: Use this form to include itemized deductions such as mortgage interest, charitable contributions, and medical costs.

2. Schedule B: You might need to fill out this form to record your interest and dividend income.

3. Schedule C: You may be required to file this form in order to disclose your business revenues and costs if you have self-employment or business income.

4. Schedule D: The capital gains and losses from the sale of assets, such as stocks or real estate, are reported using this form.

5. Schedule E: This form may need to be filled out if you have rental income from properties that you own.

To find out which forms and schedules apply to your particular tax situation, it’s crucial to review the Ohio Department of Taxation’s website or speak with a tax expert.

Understanding filing requirements and deadlines:

The filing requirements and dates for state income tax returns in Ohio are typically linked to those for federal tax filing. If you must file a federal income tax return, you must almost certainly file an Ohio state tax return as well.

The filing deadline for individual Ohio income tax returns is typically April 15th. The deadline may, however, be extended to the following business day if April 15 occurs on a weekend or a holiday. It’s crucial to understand that asking for an extension for your federal tax return does not guarantee you one for your Ohio state tax return as well. You must submit Form IT-40P if you require an extension for your Ohio state tax return.

Electronic filing options and benefits:

Taxpayers in Ohio have access to electronic filing alternatives, which can have a number of advantages. For quicker processing and higher accuracy, the Ohio Department of Taxation encourages taxpayers to file their taxes electronically. In Ohio, you have the following alternatives for filing electronically:

  1. Ohio I-File: The Ohio Department of Taxation offers a free online filing service for taxpayers. It gives a step-by-step tutorial to assist you in completing your return and is intended for people with straightforward tax situations.

2. E-File with Authorized Software: Using approved tax preparation software, you can elect to file your Ohio tax return electronically. These programs include a variety of features to help you accurately prepare and file your return and have been approved by the Ohio Department of Taxation.

When you file your Ohio state tax return electronically, you can anticipate quicker refunds, fewer errors, and confirmation of receipt from the tax division. The built-in error-checking tools of electronic filing systems can also assist you find potential errors or missing information before submitting your return.

Understanding Ohio’s unique rules and possibilities for electronic filing requires reviewing the Ohio Department of Taxation’s website or speaking with a tax expert.

Ohio Taxpayer Rights and Responsibilities

1. Overview of Taxpayer Rights in Ohio:

In Ohio, you have a number of legal protections available to you as a taxpayer. These rights are intended to make sure that you deal with the Ohio Department of Taxation fairly and openly. Here are some of Ohio’s most important tax rights:

  1. Right to Privacy: Regarding your tax problems, you have a right to privacy. Your personal and financial information must be handled in confidence by the Department.

2. Right to Representation: During any discussion or dealings with the Ohio Department of Taxation, you have the right to represent yourself or to have a competent person, such as a tax professional, represent you.

3. Right to Notice: You have the right to receive notices from the Department that are simple to understand and pertain to any tax-related issues, such as assessments, audits, or collections.

4. Right to Appeal: You have the right to appeal and ask for a review of your case if you disagree with the Department’s decision. This enables you to tell your side of the story and offer proof for it.

5. Right to Fair Treatment: You have the right to be treated fairly and professionally by the Department’s employees. They should provide accurate information, assist you with your tax obligations, and resolve any issues promptly.

Responsibilities of Ohio Taxpayers:

Along with taxpayer rights, Ohio taxpayers also have certain responsibilities. These responsibilities include:

  1. Filling Accurate and Timely Returns: You are in charge of timely, accurate tax return submission. This entails disclosing all taxable income, claiming all allowable deductions and credits, and, if required, supplying supporting information.

2. Paying Taxes on Time: You are accountable for paying the right amount of taxes payable by the specified deadlines. Penalties and interest costs may apply if a payment is not made on time.

3. Maintaining Adequate Records: You are in charge of documenting all of your financial dealings, including receipts for payments and other supporting materials. These documents can be required for reference in the future or in the event of an audit.

4. Responding to Department Inquiries: It is your obligation to reply promptly and supply the necessary information if the Ohio Department of Taxation approaches you regarding your tax return or any other tax-related concern.

5. Seeking Assistance When Needed: It is your responsibility to obtain advice from dependable sources, such as the Ohio Department of Taxation, tax experts, or recognized tax periodicals, if you have any issues or need assistance with your tax obligations.

Resolving Disputes with the Ohio Department of Taxation:

 If you find yourself in a dispute with the Ohio Department of Taxation, there are steps you can take to resolve the issue:

  1. Communication: Start by getting in touch with the Department to talk about the issue and attempt an informal resolution. Frequently, straightforward talk can clear up any misunderstandings or settle little arguments.

2. Formal Appeal: You have the right to legally appeal the Department’s decision if an informal resolution is not possible. Depending on the nature of the disagreement, you may ask the Ohio Board of Tax Appeals (BTA) or another suitable authority to consider the matter.

3. Professional Representation: During the appeals procedure, you have the right to be represented by a licensed tax expert. They can assist you in navigating the complexities of the tax code and effectively arguing your case.

4. Administrative Hearing: An administrative hearing may be held in some circumstances so that both sides can submit their arguments and supporting documentation. Based on the facts provided, the BTA or another appropriate body will decide.

5. Legal Remedies: You may have the choice to seek legal remedies in court if you disagree with the outcome of the administrative hearing. This often entails bringing a lawsuit and arguing before a court.

Understanding Ohio Tax Deductions and Credits

Overview of tax deductions and credits in Ohio:

Taxpayers in Ohio have access to a number of credits and deductions that can assist lower their state tax obligations. While credits immediately lower the amount of tax you owe, deductions are costs that can be deducted from your taxable income. These credits and deductions are intended to benefit certain taxpayer groups or promote particular behaviors.

Common deductions and credits available to Ohio taxpayers:

  1. Ohio Individual Income Tax Deduction: The state of Ohio permits taxpayers to deduct their federal income tax debt from their taxable income in the state. By excluding the amount of federal taxes paid from the calculation of state taxes, this deduction aids in avoiding double taxation.

2. School District Income Tax Deduction: Local school district income taxes are deductible by Ohio taxpayers from their taxable state income.

3. Earned Income Tax Credit (EITC): For people and families with low to moderate incomes, Ohio offers the EITC as a refundable benefit. It is modeled after the federal EITC and offers considerable tax savings.

4. College Advantage 529 Plan: On an Ohio tax return, contributions made to a College Advantage 529 plan, a tax-advantaged education savings plan, are deductible. This tax break encourages saving for future college costs.

5. Self-Employed Health Insurance Deduction: In Ohio, self-employed people are allowed to deduct from their taxable income the cost of health insurance for themselves, their spouses, and their dependents.

6. Adoption Credit: For qualified adoption costs incurred throughout the adoption process, Ohio provides a nonrefundable credit. This credit aids in defraying adoption-related expenses.

Eligibility criteria and application process:

Depending on the specific deduction or credit, Ohio’s eligibility requirements and application procedure may change. Taxpayers must often fulfill specific requirements in order to get these benefits. Here are some crucial details:

  1. Review the Ohio Department of Taxation’s website: For comprehensive details on the credits and deductions offered in Ohio, visit the Department of Taxation’s website. The website offers instructions on eligibility criteria, required documentation, and any unique application procedures.

2. Keep Accurate Records: Keep complete records of your earnings, expenses, and any applicable paperwork to prove that you qualify for deductions and credits. When submitting your Ohio tax return, you will need to provide this paperwork.

3. Consult a Tax Professional: Consider speaking with a tax expert or accountant who is familiar with Ohio tax rules if you have particular issues or require assistance establishing your eligibility for deductions and credits. Depending on your particular situation, they can offer you tailored advice.

4. Complete the Appropriate Tax Forms:  Before submitting your Ohio state tax return, be sure all necessary tax forms have been correctly filled out. You may be able to claim deductions or credits on specific lines or parts of the forms. For guidance, go to the forms’ instructions or the website of the Ohio Department of Taxation.

Keep in mind that it’s crucial to keep up with the most recent changes to Ohio’s tax rules and regulations.

Ohio Sales and Use Tax

Overview of Ohio’s Sales and Use Tax:

The retail sale, lease, or rental of tangible personal property in Ohio is subject to the state’s sales and use tax. It also pertains to certain digital services and goods. Ohio’s current sales tax rate, which is applied to the gross revenues of taxable transactions, is 5.75% (as to my knowledge, the rate will expire in September 2021). County and municipal governments, however, may levy additional local sales taxes, resulting in various overall tax rates across the state.

Understanding Taxable and Exempt Transactions:

  1. Taxable Transaction: The sale of tangible personal property, which includes commodities like goods, merchandise, and some digital products, is normally subject to Ohio’s sales tax. Additionally, it applies to a few services listed by the state, such as telecommunications and a few utility services. Additionally, many leases and rentals are subject to tax in Ohio.

2. Exempt Transaction: The sales and use tax in Ohio is not applied to all transactions. Prescription pharmaceuticals, specific agricultural products, sales to other exempt entities (such as government agencies), and specific types of manufacturing equipment may all be covered by these exemptions. For correct determination of their tax responsibilities, businesses must grasp these exemptions.

Compliance Requirements for Businesses:

Businesses in Ohio are required to comply with various sales and use tax regulations. Here are some key compliance requirements:

  1. Registering for a Vendor’s License: The majority of companies in Ohio that make taxable sales are required to apply for a vendor’s license with the Ohio Department of Taxation. The ability to collect and send sales tax is granted by this license.

2. Collecting and Reporting Sales Tax: Sales tax must be gathered from customers at the point of sale by businesses. They must regularly report and submit the tax they have collected to the Ohio Department of Taxation. They also must maintain proper records of all sales transactions. Depending on the volume of sales, sales tax returns are often filed monthly, quarterly, or annually.

3. Use Tax Obligations: Businesses are also liable for paying use tax on taxable items they consume, use, or store in Ohio if they did not pay sales tax at the time of purchase. Use tax normally applies to purchases made outside of the state or items that were made tax-exempt but were utilized taxable.

Also Read:

7 Essential Tips for Successful SIP Investments

4. Recordkeeping: Maintaining complete and accurate records of sales and use tax transactions, including invoices, receipts, and other supporting paperwork, is a requirement for businesses. These documents must be kept for a minimum of three years and be easily accessible for auditing needs.

5. Compliance with Local Taxes: Businesses that have more than one location in Ohio must also pay any additional local sales taxes mandated by towns and counties. Based on the location of the sale, they must gather and send the appropriate local sales tax amount.

To prevent fines, interest, and other legal troubles, it is crucial for businesses to comprehend and fulfill their sales and use tax duties. A tax expert or the Ohio Department of Taxation can provide more particular advice based on your unique business circumstances.

Common Mistakes to Avoid

Avoiding common errors when filing taxes in Ohio:

  1. Failing to Report all Sources of Income: Your income from all sources—including wages, self-employment, rental income, investment income, and any other sources—must be reported honestly. Penalties and audits may result from failure to record all income.

2. Incorrectly Entering Personal Information: Please ensure that you enter your name, Social Security number, and other personal information accurately. Minor inaccuracies in your personal information can cause delays in the preparation of your tax return.

3. Making Calculation Mistakes: Verify that you have added and subtracted the numbers correctly by going through all of your calculations. Incorrect tax liabilities or refunds might be the result of simple mathematical errors.

4. Neglecting to sign and date your return: Before filing your tax return, don’t forget to sign and date it. Unsigned returns are regarded as invalid and could result in processing delays.

5. Forgetting to attach necessary forms and schedules:

Please make sure to include any additional documents or schedules that are needed to support your tax return. If necessary documents are not attached, it may delay the processing of your request.

Tips for maximizing deductions and credits:

  1. Itemize Deductions: If your deductions are more than the standard deduction, think about itemizing them. This enables you to write off costs like mortgage interest, real estate taxes, medical bills, and charitable contributions.

2. Explore Available Tax Credits: Find out if you are eligible for any tax credits, such as the Earned Income Tax Credit (EITC), Child Tax Credit, or Education Tax Credits, by doing some research. Your tax bill may be greatly reduced by these credits.

3. Keep Track of Eligible Expenses:

Please keep thorough records of any costs that you may deduct, such as those related to your business, schooling, or uninsured medical bills. You can maximize your deductions by providing proper documentation.

4. Contribute to Retirement Accounts: Think about making contributions to tax-advantaged retirement plans, such as an IRA or 401(k). Your taxable income may be reduced by contributions to these accounts.

5. Consult a Tax Professional: Consult a certified tax expert if you have questions regarding tax planning or how to maximize deductions and credits. They can offer you personalized advice depending on your unique situation.

Staying compliant with Ohio tax regulations:

  1. Stay Updated on tax law Changes: Ohio’s tax regulations could change every year. Keep up with any revisions to the law or new legislation that may affect your tax obligations. A trustworthy resource for current information is the website of the Ohio Department of Taxation.

2. File and pay Taxes on Time: Make sure to submit your Ohio state tax return by the due date and pay any taxes that are due. Penalties and interest costs may be assessed if a filing or payment is not made on time.

3. Maintain Accurate Records: Keep accurate and well-organized records of your earnings, tax credits, deductions, and other pertinent information. In the event of an audit or if you have to produce supporting paperwork for your tax return, these records will be helpful.

4. Use Reputable Tax Software or a  Tax Professional: For correct computations and adherence to Ohio tax laws, think about using reputable tax software or consulting a tax expert. They can assist you in navigating intricate tax regulations and reducing the possibility of mistakes.

5. Review Your Tax Return Before Submission: Check the accuracy and completeness of all the information before filing your tax return.

Please verify personal information, double-check figures, and ensure that you include all required documents and schedules.

Please keep in mind that the material provided here is only meant to serve as basic advice. For situation-specific advice, we always recommend speaking with a tax expert or visiting the Ohio Department of Taxation.

Frequently Asked Questions (FAQs)

A. What taxes does the Ohio Department of Taxation administer?

1. Income Tax: Ohio levies a state income tax on individuals and businesses.

2. Sales and Use Tax: This tax is imposed on the retail sale, lease, or rental of tangible personal property and certain services.

3. Commercial Activity Tax (CAT): The CAT is a tax on the privilege of doing business in Ohio, based on gross receipts.

4. Municipal Income Tax: Some cities and municipalities in Ohio impose their own income taxes in addition to the state income tax.

B. How do I register for taxes in Ohio?

1. Obtain a federal Employer Identification Number (EIN) from the Internal Revenue Service (IRS) if you are a business.

2. Complete the Ohio Business Gateway registration process online or obtain a paper registration form from the Ohio Department of Taxation.

3. Provide the required information, such as your business details, contact information, and tax types you need to register for.

4. Submit the registration form online or mail it to the Ohio Department of Taxation.

C. What are the key filing deadlines in Ohio?

1. Income Tax: The deadline for filing individual income tax returns in Ohio is typically April 15th, which aligns with the federal deadline. However, it’s always recommended to verify the current year’s deadline, as it may change.

2. Sales and Use Tax: Sales tax returns are generally due on the 23rd day of the month following the reporting period. Use tax returns are typically due on the same date.

3. Commercial Activity Tax (CAT): The CAT annual return is due on May 10th for most businesses.

D. How can I resolve disputes with the Ohio Department of Taxation?

1. Contact the Ohio Department of Taxation directly to discuss the problem. They may be able to assist you in resolving the issue over the phone or through correspondence.

2. If the issue remains unresolved, you can request a formal review by filing an appeal with the Ohio Board of Tax Appeals. The appeal process and requirements will be outlined in the notice or communication you received from the department.

3. If you disagree with the decision of the Ohio Board of Tax Appeals, you may have the option to pursue further legal recourse through the Ohio court system.

E. What deductions and credits are available to Ohio taxpayers?

1. Ohio’s standard deduction: Ohio offers a standard deduction for both individuals and married couples filing jointly.

2. Personal and dependent exemptions: Taxpayers may be able to claim exemptions for themselves, their spouses, and dependents.

3. Earned Income Tax Credit (EITC): Ohio has its own version of the federal EITC, which provides a credit for low to moderate-income individuals and families.

4. Education-related credits: Ohio offers various credits for educational expenses, such as the Ohio College Opportunity Credit and the Education Savings Credit.

16 thoughts on “Ohio Department of Taxation: Everything You Need to Know”

  1. We’re a gaggle of volunteers and opening a brand new scheme in our community.
    Your web site offered us with helpful information to work on. You have done an impressive process and our entire neighborhood will be thankful to you.

    My website – website Traffic

  2. My ѕpouse and I stᥙmbled ߋver here cоming from a different web
    page and thought I may as well checк things out.
    I like what I ѕee so i am just following you. Looк forward to checking out your web page yet again.

    Feel frеe to visit mү blog post; Brandie

  3. you are really a good webmaster. The site loading
    pace is incredible. It kind of feels that you’re doing any unique trick.

    Also, The contents are masterpiece. you’ve done a excellent
    job on this matter!

  4. We’re a bunch of volunteers and opening a new scheme in our community.
    Your website provided us with valuable info to work on.
    You’ve performed a formidable job and our entire neighborhood will probably be grateful to you.

  5. When I initially commented I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get four emails with the exact same
    comment. There has to be an easy method you can remove me from that service?

  6. Simply want to say your article is as astounding. The clarity on your put up is just
    great and i can suppose you’re knowledgeable on this subject.

    Fine along with your permission let me to take hold of your RSS feed to stay
    up to date with coming near near post. Thank you 1,000,000 and please carry on the enjoyable work.

    Feel free to surf to my web page :: how become social media manager

  7. I am really impressed with your writing skills and also with the layout on your blog.
    Is this a paid theme or did you modify it yourself? Anyway keep up the nice
    quality writing, it’s rare to see a nice blog like this
    one today.


Leave a Comment