Ohio Grocers Assn. v. Levin, Ohio Tax Commr. (update)
September 17, 2009 04:32 PM Filed in: Supreme Court
of Ohio | Taxation
| Ohio Revised
Code |
Ohio
Constitution
Following up on my
August 19 and September 2 posts (click
here and here), it didn't take long for the
Supreme Court of Ohio to render a decision
in Ohio
Grocers Assn. v. Levin, Ohio Tax
Commr. (Case No. 2008-2018), which
involves the constitutionality, under Ohio's
constitution, of applying Ohio’s Commercial
Activity Tax (“CAT”) to grocery stores. Oral
argument in the case took place on September 1.
The Court ruled, in a 6-1 decision, that the CAT
is constitutional. (Click here). I look forward to reading the
opinion. (Click here).
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