Ohio's Commercial Activity Tax: Tax Reform and the Cost of Doing Business

Niedzielski, Thomas J.
July 2009
Journal of State Taxation;Jul/Aug2009, Vol. 27 Issue 5, p25
Academic Journal
The article discusses the commercial activity tax (CAT) and its changes due to the pending litigation in court in Ohio. It explains the tax reforms and the enactment of CAT as a broad-based low-rate tax imposed with a broad nexus standard to overhaul the state's tax system to be more competitive and to encourage growth. However, the question lies on the potential repercussions of the two court cases Ohio Grocers Association v. Wilkins and Overstock.com v. Levin in the system.


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