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BakerHostetler

Ohio Supreme Court Clarifies Ohio CAT Agency Exclusion

BakerHostetler on

The Ohio Supreme Court issued a decision on June 18 that Ohio Commercial Activity Tax (CAT) taxpayers should consult for insights that may strengthen their ability to claim the exclusion from the CAT for money or revenue...more

Buckingham, Doolittle & Burroughs, LLC

Ohio CAT – Ohio Supreme Court holds sale of intangible contract rights sitused outside Ohio

Buckingham, Doolittle & Burroughs, LLC on

Ohio Commercial Activity Tax – Ohio Supreme Court applies market-based sourcing and grants taxpayer refund by situsing intangible revenue to purchaser’s physical locations. Situsing gross receipts often becomes a...more

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