Aramark Corp. v. Harris

Citations

• 2025 Ohio 2114

Syllabus

Taxation—Commercial-activity tax (\CAT\)—Gross-receipts exclusion in context of agency relationship—R.C. 5751.01(F)(2)(l) and (N)(2)—R.C.5751.02(A)—Corporation not entitled to gross-receipts exclusion under CAT statute, because by keeping for itself reimbursements it received from its clients for goods and services it purchased for those clients, corporation did not hold reimbursements on behalf of or as representative of another and therefore was not acting as clients' agent—Board of Tax Appeals' decision affirmed.