· 11/22/2022
NASCAR Holdings, Inc. v. McClain
Citations
- 214 N.E.3d 524
- 170 Ohio St. 3d 433
- 2022 Ohio 4131
Syllabus
Taxation—Commercial Activity Tax, R.C. 5751.01 et seq.—R.C. 5751.033(F)—Situsing—Ohio Tax Commissioner's assessments as to company's broadcast revenue, media revenue, licensing fees, and sponsorship fees reversed.
Judges: DeWine, J.
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