Ohio Supreme Court upholds bright-line nexus standard for Commercial Activity Tax; Remote vendors subject to Ohio tax even if lacking physical presence.

In a 5-2 decision, the Ohio Supreme Court found that the $500,000 gross receipts in Ohio standard for creating substantial nexus for the commercial activity tax (CAT) is constitutional. “We…

Continue ReadingOhio Supreme Court upholds bright-line nexus standard for Commercial Activity Tax; Remote vendors subject to Ohio tax even if lacking physical presence.