Ohio Court Upholds Tax Collection From Grocers

In a blow to grocers, Ohio’s Supreme Court has ruled the state’s commercial activity tax (CAT) is constitutional and not an excise tax on food.

COLUMBUS, Ohio — In a blow to grocers, Ohio’s Supreme Court here has ruled the state’s commercial activity tax (CAT) is constitutional and not an excise tax on food.

The 6-1 decision overturned a district court finding in favor of supermarket operators under the Ohio Grocers Association, which had sued for an exemption from the CAT — a business tax enacted by the state in 2005.

Because the CAT is calculated from gross receipts, the association contended it was a tax on

Register to view the full article

test - Advanced Registered User

Already a member? .