TITLE

A Critique of the Nexus Standard for Ohio's New Commercial Activity Tax

AUTHOR(S)
Gall, Maryann B.; Kulwicki, Laura A.
PUB. DATE
March 2006
SOURCE
Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p5
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article presents criticisms on the nexus rules for the new commercial activity tax(CAT) implemented in Ohio. A nexus standard was released by the Ohio Department of Taxation to determine an entity's subjectivity to CAT which adds feature to physical presence test called economic presence. Ohio taxation agency's application of CAT to out-of-state entities will be subject to trial in courts due to questions on economic presence and that it will affect business operation in the state.
ACCESSION #
21887930

 

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