OHIO COMMERCIAL ACTIVITY TAX NABS OUT-OF-STATE SELLERS
Three recent decisions by the Ohio Supreme Court confirm that out-of-state businesses selling goods online to buyers in Ohio can be subject to the state’s Commercial Activity Tax (“CAT”) even if such sales were not subject to Ohio sales or use tax. The three cases include: Crutchfield Corp. v. Testa, Slip Opinion No. 2016-Ohio-7760; Mason Companies, Inc. […]
