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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
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
