The Ohio Commercial Activity Tax

Ertmer, Brian; Sash, Robert
March 2006
Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p13
Academic Journal
The article discusses Ohio Commercial Activity Tax(CAT) from Ohio Revised Code �5751. CAT eliminates tangible personal property tax and phased-out corporate franchise tax of those entity subject to it. Ohio CAT is tax imposed from doing business in Ohio State which is based on nexus standards of Ohio.


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