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State Taxes OH Supreme Court

Buckingham, Doolittle & Burroughs, LLC

Ohio Commercial Activity Tax: NASCAR laps the field as Ohio Supreme Court rules broadcast and media revenue is not subject to Ohio...

The Ohio Supreme Court has ruled that NASCAR’s broadcast, media, licensing, and sponsorship revenue is not subject to Ohio’s Commercial Activity Tax (“CAT”). Ohio’s CAT statute situses gross receipts from intellectual...more

Bricker Graydon LLP

NASCAR and Ohio’s CAT...where the rubber meets the road

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On November 22, 2022, the Supreme Court of Ohio, in a unanimous decision, ruled that the privately owned National Association for Stock Car Auto Racing, LLC (NASCAR)’s broadcasting revenue, online marketing, and sponsorship...more

Roetzel & Andress

Roetzel & Andress: 2020 Appellate Year In Review

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The Appellate Law Practice Group of Roetzel & Andress represented clients in a wide variety of cases in both state and federal courts, appealing adverse trial court rulings and successfully defending lower court victories on...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Supreme Court Rejects Taxes on Draft Beer Tap Maintenance and Cleaning

Ohio Supreme Court rejects taxes on draft beer tap maintenance and cleaning–limits scope of taxation on janitorial-type services....more

McDermott Will & Emery

BREAKING NEWS: No Physical Presence Required for Ohio CAT Imposition

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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

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

Williams Mullen

Southeast State & Local Tax: Important Developments - March 2016

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The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more

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