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Ohio Supreme Court skins CAT receipts derived from activities "related to" motor vehicle sales

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 7 2012

In a much-anticipated decision, the Ohio Supreme Court today issued a decision in which it held that the commercial activity tax (“CAT”) revenues based on gross receipts derived from transactions involving sales of motor vehicle fuel must be expended only for the purposes specified in the Ohio Constitution

U.S. Supreme Court rules comity prevents federal courts from meddling in Ohio tax controversy

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 10 2010

On June 1, 2010, the United States Supreme Court issued a ruling holding that respect for the states in a federal system of government precludes the federal district courts from ruling on the constitutionality of Ohio's taxation of natural gas providers