Christopher Koester

Pillsbury Winthrop Shaw Pittman LLP

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Second Place Is Just the First Place Loser: Ohio Supreme Court Rejects State’s Sourcing of NASCAR Intangible Receipts to Ohio

In a much-anticipated decision concerning the situsing of receipts from intangibles for Ohio commercial activity tax (CAT) purposes, the Ohio Supreme Court rejected the Ohio Department of Taxation’s attempt to situs NASCAR...more

12/1/2022  /  Commercial Activity Tax , NASCAR , State Taxes
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