Gross receipts from healthcare services delivered to dialysis patients were properly sourced to Ohio where the treatments were performed. Accordingly, the patients received the benefit of the dialysis services at the...more
2/17/2025
/ Commercial Activity Tax ,
Corporate Taxes ,
Dialysis ,
Dialysis Providers ,
Gross Receipts ,
Health Care Providers ,
Healthcare ,
State and Local Government ,
State Taxes ,
Tax Liability ,
Tax Planning ,
Tax Refunds
The Ohio Board of Tax Appeals (“BTA”) held that vehicles sales made to Ohio buyers at a West Virginia dealership were not subject to Ohio Commercial Activity Tax (“CAT”). Straub-Nissan LLC, v. Harris, BTA Case No. 2022-422...more