Nexus News: Is Factor Presence the New Nexus: Ohio Issues Its First CAT Decision--Is It the New Standard?

Gall, Maryann B.; Kulwicki, Laura A.
November 2010
Journal of State Taxation;Nov/Dec2010, Vol. 29 Issue 1, p5
Academic Journal
The article discusses the views of the authors on the move of the state of Ohio to adapt the nexus test on its commercial activity tax (CAT). According to the authors, the CAT is imposed on business with a significant nexus in Ohio. The CAT test imposes taxes on companies that have taxable gross receipts totaling at least 500, 000 U.S. dollars. The author also mentions that CAT nexus requires a person to remit the tax imposed under the Constitution of the United States.


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