Ohio Supreme Court Upholds CAT as Applied to Food Sellers
The Ohio Grocers Association sought a declaratory judgment that the Commercial Activity Tax (CAT) violated Ohio’s constitutional prohibition against excise taxes levied or collected upon the sale or...
View ArticleOhio CAT: Identifying Businesses with “Bright-Line” Nexus
The Ohio Department of Taxation (the “Department”) is focused on increasing registration and compliance with the commercial activity tax (the “CAT”), which replaced Ohio’s corporate franchise, personal...
View ArticleOhio CAT: Considerations for Combined and Consolidated Groups
Entities having “substantial nexus” with Ohio and more than 50% common ownership are required to file Ohio Commercial Activity Tax (“CAT”) returns as a combined taxpayer, unless an election to file as...
View ArticleOhio CAT: What is the significance of the Tax Commissioner’s L.L. Bean...
The Ohio Tax Commissioner’s recent Final Determination upholding the Ohio Commercial Activity Tax (Ohio CAT) assessments against L.L. Bean has received much national attention lately, but for the wrong...
View ArticleRecent Legislation Affecting Ohio Commercial Activity Tax (CAT)
The following changes to the CAT were enacted pursuant to H.B. 508 effective September 6, 2012, except as noted below: Annual Exclusion (effective January 1, 2013): Under previous law, quarterly...
View ArticleCommercial Activity Tax Revenue Derived From Motor-Vehicle Fuel Sales Must Be...
The Ohio Supreme Court in Beaver Excavating Co. v. Testa recently ruled that the allocations of receipts from Ohio’s commercial activity tax (CAT) derived from sales of motor vehicle fuel is...
View ArticleExpecting an Ohio Commercial Activity Tax (CAT) Refund?
Maybe you should… Governor Kasich recently announced a policy change that Ohio will start automatically refunding CAT overpayments reflected in tax filings before the Tax Commissioner. Previously, the...
View ArticleOhio Commercial Activity Tax Sourcing Rules Provide Planning Opportunities
Generally, taxable receipts for the Ohio commercial activity tax are sourced to where tangible personal property is “ultimately received” or the benefit of services are received. R.C. 5751.033....
View ArticleOhio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard despite...
The Ohio Board of Tax Appeals (BTA) found L.L. Bean, Inc. to be subject to Ohio commercial activity tax (CAT) because it had greater than $500,000 of Ohio gross receipts from catalog and Internet...
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