11/17/2016


Case Caption

Case No.Topics and IssuesAuthorCitation
Crutchfield Corp. v. Testa (Slip Opinion) 2015-0386Taxation-Commercial-activity tax ("CAT")-Physical presence is not necessary condition for imposing CAT because CAT's $500,000 sales-receipts threshold is adequate quantitative standard that ensures that taxpayer's nexus with Ohio is substantial-Burdens imposed by CAT on interstate commerce are not clearly excessive in relation to Ohio's legitimate interest in imposing CAT evenhandedly on sales receipts of in-state and out-of-state sellers-Board of Tax Appeals' decision affirming CAT assessments against appellant affirmed.O'Neill, J.Slip Opinion No. 2016-Ohio-7760
Newegg, Inc. v. Testa (Slip Opinion) 2015-0483Commercial-activity tax-Commerce Clause-Physical presence of an interstate business within Ohio is not a necessary condition for imposing the obligations of the commercial-activity tax.O'Neill, J.Slip Opinion No. 2016-Ohio-7762
Mason Cos., Inc. v. Testa (Slip Opinion) 2015-0794Commercial-activity tax-Commerce Clause-Physical presence of an interstate business within Ohio is not a necessary condition for imposing the obligations of the commercial-activity tax.O'Neill, J.Slip Opinion No. 2016-Ohio-7768
11/17/2016 Case Announcements  Merit decisions with opinions-Motion and procedural rulings.