Close
Close

Ohio Board of Tax Appeals Holds Out-of-State Retailers with Significant Gross Receipts Have Substantial Nexus for CAT

In two similar cases decided on the same day, the Ohio Board of Tax Appeals (BTA) has upheld Commercial Activity Tax (CAT) assessments levied upon two out-of-state retailers under Ohio’s “bright-line presence” standards, despite the fact that neither had a physical presence in Ohio.1 The retailers satisfied the bright-line presence standard because each had annual gross receipts in Ohio that exceeded $500,000. Following a previous decision, the BTA determined that Ohio’s statutory bright-line nexus standard had been met, and reiterated that it did not have authority to consider the retailers’ constitutional arguments.

Download the PDF.