Is Assessment of State Commercial Activity Tax on Grocers an Unconstitutional 'Excise Tax on Food?'
Ohio Grocers Association et al. v. William W. Wilkins [Richard A. Levin], in his official capacity as Ohio Tax Commissioner, Case no. 2008-2018
ISSUE: By requiring Ohio grocers and food wholesalers to pay state commercial activity tax based on their gross business receipts, including receipts from the sale of food, is the state tax commissioner violating provisions of the Ohio Constitution that prohibit the levying or collection of an "excise tax upon the sale or purchase of food?"