Crutchfield, Inc. v. Testa, Case No. 2015-0386
Mason Cos. Inc. v. Testa, Case No. 2015-0794
Newegg, Inc. v. Testa, Case No. 2015-0483
Ohio Board of Tax Appeals
- Does Ohio's commercial activity tax violate the U.S. Constitution's commerce clause when imposing the tax on businesses that have no physical presence in Ohio?
- Is the "bright-line presence" rule in the state's Commercial Activity Tax sufficient to determine if a business has the required substantial nexus with the state to be subjected to a "privilege of doing business"-type tax?