Nexus News

Gall, Maryann B.; Kulwicki, Laura A.
November 2008
Journal of State Taxation;Nov/Dec2008, Vol. 27 Issue 1, p5
Academic Journal
The article reports on the argument concerning the implementation of the business tax known as the Commercial Activity Tax (CAT) in Ohio. CAT was established as part of the business tax reform carried out by the government which comprises taxes for business enterprises operating in the country. It provides information on the ruling made by the 10th District Court of Appeals on the claim filed by the Ohio Grocers Association contending that the CAT imposed to food sellers and retailers violates that state's Constitution, article XII, Sections 3(C) and 13. However, the court stresses that CAT does not violate the Constitution since the tax is taken from the gross receipts of food sales. Information on the impact of the court's decision to the food industry is also discussed.


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