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Ohio Board of Tax Appeals holds out-of-state retailer with significant gross receipts has substantial nexus for CAT

As expected, the Ohio Board of Tax Appeals (BTA) has upheld a Commercial Activity Tax assessment levied upon L.L. Bean Inc. under Ohio’s bright-line presence standards, despite the fact that L.L. Bean had no physical presence in Ohio. L.L. Bean satisfied the bright-line presence standard because it had annual gross receipts in Ohio that exceeded $500,000. The BTA determined that L.L. Bean met Ohio’s statutory bright-line nexus standard, but the BTA did not have authority to consider L.L. Bean’s constitutional arguments.

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