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Commerce Clause › Commercial Activity Tax

Buckingham, Doolittle & Burroughs, LLC

Out-of-state businesses with little-to-no connection with Ohio owe commercial activity tax based upon their customers’ subsequent...

Buckingham, Doolittle & Burroughs, LLC on

Ohio’s 10th District Court of Appeals affirmed the Board of Tax Appeals’ decision upholding commercial activity tax (CAT) assessments issued to a Georgia business with no activities in Ohio and minimal (if any) direction...more

McDermott Will & Emery

BREAKING NEWS: No Physical Presence Required for Ohio CAT Imposition

McDermott Will & Emery on

On November 17, 2016, the Ohio Supreme Court issued its much-anticipated slip opinions in the three companion cases challenging Ohio’s Commercial Activity Tax (CAT) economic nexus standard. See Crutchfield Corp. v. Testa,...more

McDermott Will & Emery

No Surprises in Ohio CAT Nexus Oral Argument

McDermott Will & Emery on

Oral argument before the Ohio Supreme Court took place on May 3 in the three cases challenging Ohio’s Commercial Activity Tax (CAT) nexus standard. Crutchfield, Inc. v. Testa, Case No. 2015-0386; Mason Cos. Inc. v. Testa,...more

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