Tax Law - Top Cases
9/21/2009 3:00:49 PM EST
Ohio Grocers Ass'n v. Levin, 2009 Ohio 4872 (Ohio Sept. 17, 2009)
The Ohio Grocers Association challenged the application of Ohio’s Commercial Activity Tax (CAT). The taxpayer cast the CAT as an excise tax on the sale or purchase of food, at wholesale or retail, in violation of Section 3(C), Article 12, Ohio Constitution. The state court of appeals had held that “a franchise tax (CAT) is a form of excise tax” and that “excise taxes on certain food sales are precisely what the Constitution prohibits.” The Supreme Court of Ohio reversed, holding that a tax measured by a factor is not a tax on that factor, per se.
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