The Ohio Supreme Court scheduled oral argument in Ohio Grocers’ Assn. v. Levin, No. 2008-2018. The argument will be held at 9:00 AM on Tuesday, September 1, 2009.
The Ohio Grocers’ litigation involves a challenge to the nature of the commercial activity tax. The Grocers’ argued that the CAT is an excise tax; to the extent that it is imposed upon the sale of food and related items, it violates Article XII, Section 3(C) of the Ohio Constitution. The state claims the tax is a business privilege tax that is outside the proscription of Section 3(C). The trial court ruled in favor of the state, while the Franklin County Court of Appeals agreed with the Grocers and struck down the tax in so far as it applies to receipts from the sale of food. The Supreme Court allowed an appeal of the case earlier this year.
A decision may come before the end of the year.