Thomas M. Zaino

Thomas M. Zaino

Managing Member
Zaino Hall & Farrin LLC
41 South High Street
Suite 3600
Columbus, OH 43215

Main Office Phone: 614.326.1120
Direct Work Phone: 614.349.4810
FAX: 614.754.6368

Professional Experience:

Tom is Managing Member of Zaino Hall & Farrin LLC. He represents national and multinational businesses in tax controversies and tax planning matters, as well as provides tax policy and general lobbying services, business legal services, and administrative practice services to clients.

From 1999 to 2003, Tom served as Ohioís Tax Commissioner and a member of then Governor Bob Taftís cabinet. As Tax Commissioner, he led the Ohio Department of Taxation, which is responsible for administering most state-collected taxes, several locally collected taxes, and for supervising the real property tax. Tomís role included guiding the development of Ohioís tax policy through state and federal legislative efforts and serving as chair of the bipartisan Committee to Study State and Local Taxes. He was active nationally, serving on the Board of Trustees of the Federation of Tax Administrators and as Chair of Ohioís delegation to the Implementing States Committee of the Streamlined Sales Tax Project.

Prior to joining the Taft Administration, Tom was a state and local tax consulting partner at PricewaterhouseCoopers, LLP. At PwC, he represented clients in a wide variety of federal and multistate tax controversy and planning matters, including tax appeals and tax incentive negotiations. Tom was also a founding member of the firmís National VISION Team, a special service provided to large businesses to assist in the implementation of significant business process and legal entity changes.

Practice Focus:

Tom focuses his practice on two primary areas, multistate taxation and government relations.

In the area of multistate practice, Tom represents clients in a variety of industries with tax planning and at all levels of tax controversy, from audit management to litigation, in multiple states. He handles all types of taxes, including gross receipts taxes, income taxes, sales and use taxes, property taxes and municipal taxes. In Ohio, Tom and his team drafted the initial version of Ohioís Commercial Activity Tax.

Tom provides government relations services and represents some of the nationís largest companies, lobbying for them in Ohio and other states on tax policy and general lobbying matters.


The Ohio State University Moritz College of Law, J.D. (1989)

University of Cincinnati, B.B.A. (1986)


BNA Tax Management Portfolio, Ohio Commercial Activity Tax, No. 2260 © 2008.

Ohioís Commercial Activity Tax Under Fire, as Appeals Court Accepts Argument That CAT Is a Transaction Tax on Food, Weekly State Tax Report, Vol. 2000, No. 50, December 12, 2008.

Co-Author with Stephen K. Hall, Esq.: Tax Collection Time Limits: Your Questions Answered, Catalyst, May/June 2008.

Co-Author with Stephen K. Hall, Esq.: Plan On Ohio: Ohioís New Bright-Line Residency Test Adds Simplicity and Opportunities, March/April, 2007.

Professional and Community Activities:

American Bar Association (State and Local Tax Committee)

Ohio Chamber of Commerce (Board of Directors-Executive Committee)

Ohio Society of Certified Public Accountants (Former Executive Board Member)

Independent SALT Alliance (Treasurer)

Ohio State Bar Association

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