TITLE

Nexus News

AUTHOR(S)
Gall, Maryann B.; Kulwicki, Laura A.
PUB. DATE
November 2008
SOURCE
Journal of State Taxation;Nov/Dec2008, Vol. 27 Issue 1, p5
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
36906230

 

Related Articles

  • CORPORATION TAX.  // Accountancy;Jan1968, Vol. 79 Issue 893, p41 

    The article reviews a tax case involving claim for investment allowance for a corporation's pattern books in Great Britain. The facts and information of the case "Rose and Co. Ltd vs. Campbell." The court contends that the taxpayers should incur capital expenditure to qualify for an investment...

  • Private Country Club Not FLSA Exempt Retail Establishment.  // Labor Law Journal;Nov69, Vol. 20 Issue 11, p752 

    This article reports on the ruling by the federal district court of Tennessee on a case which examined the status of a private country club as an exempt retail establishment. A private country club that sells goods and services to its members or their guests does not qualify as an exempt retail...

  • Suit Filed to Halt Texas Business Tax as Unconstitutional. WILLIAMSON, RICHARD // Bond Buyer;8/10/2011, Vol. 377 Issue 33563, p5 

    The article reports on the lawsuit filed on behalf of the plaintiffs Allcat Claims Services and one of its partners, John Weakly, to challenge the levies of the Texas Tax Margin.

  • Business Hits Out At Tax Changes. Gome, Amanda; Phillips, Brandon // BRW;06/04/99, Vol. 21 Issue 21, p16 

    Examines how the exemption of basic food from the GST tax system in Australia will affect a wide range of businesses. Assertion by Mitchell Hooke, executive director of the Australian Food and Grocery Council that the new tax system is worse than the previous one; Disapproval from the...

  • The finality of closing agreements. MURRAY, ANTHONY J. // Caribbean Business;8/28/2014, Vol. 42 Issue 33, pL5 

    The article discusses closing agreements in tax disputes in Puerto Rico. It offers information on closing agreements which reportedly represents the main vehicle for obtaining closure and finality in substantive tax disputes. It explores the attributes of closing agreements and examines its...

  • They will raise their hands, they will vote. Faris, Jack // Enterprise/Salt Lake City;03/27/2000, Vol. 29 Issue 40, p26 

    Focuses on high taxes that businesses in the United States should cope up with. Government's recognition of the concern over excessive taxation; President Bill Clinton's vetoing of a proposed tax-cut package that would have brought relief to American businesses; Impact of the action on the...

  • COW REDUX.  // Power Engineering;Jun2002, Vol. 106 Issue 6, p94 

    Presents a satire concerning business taxation in the U.S.

  • Notes from the Editors. Feinschreiber, Robert; Kent, Margaret // Corporate Business Taxation Monthly;Feb2002, Vol. 3 Issue 5, p1 

    Introduces a series of articles which deals with corporate business taxation.

  • Nashua chamber says business carpet-bombed by new tax plan. Sanders, Bob // New Hampshire Business Review;05/21/99-06/03/99, Vol. 21 Issue 11, p1 

    No abstract available.

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics