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March 31, 2020 : Steven A. Dimengo, "Ohio Sales and Use Topics," Tax Executive Institute, Inc. (TEI)

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Ohio Supreme Court Upholds CAT as Applied to Food Sellers

December 4, 2009

The Ohio Grocers Association sought a declaratory judgment that the Commercial Activity Tax (CAT) violated Ohio’s constitutional prohibition against excise taxes levied or collected upon the sale or purchase of food for off-site consumption.  Commencing in 2005, Ohio’s tax landscape changed substantially by phasing out the personal property and corporate franchise taxes, while phasing in the CAT.  Essentially, the… Read More