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Ohio Commercial Activity Tax Sourcing – Board of Tax Appeals upholds two CAT assessments on receipts with tenuous connections with Ohio

The Ohio Board of Tax Appeals recently decided two cases that affect Ohio’s Commercial Activity Tax (CAT): SMK Industries v. Testa and Defender Security v. Testa. Both decisions reviewed the CAT’s rules for situsing sales. SMK Industries reiterated Ohio’s “ultimate destination” rule for sourcing sales of tangible personal property under R.C. 5751.033(E), while Defender Security... Read More