Generally, taxable receipts for the Ohio commercial activity tax are sourced to where tangible personal property is “ultimately received” or the benefit of services are received. R.C. 5751.033. However, evidenced by guidance published by the Ohio Tax Commissioner, these locations are not always clearly discernable. O.A.C. § 5703-29-17 (sourcing services). Information Release 2005-17 (revised April 2006). For example, it is particularly difficult to determine the proper source of receipts from services provided to businesses with locations in multiple states which benefit from the service. The Ohio Tax Commissioner’s guidance allows taxpayers to elect between sourcing receipts from certain services to the recipient’s principle place of business or apportioning the receipts based upon the recipient’s business locations. Businesses with Ohio commercial activity tax obligations may benefit from a review of the commercial activity tax sourcing provisions and careful planning to take advantage of many recognized alternative sourcing rules.