Total Renal Care, Inc. v. Harris

Citations

• 2024 Ohio 5685
• 177 Ohio St. 3d 521

Syllabus

Taxation—R.C. 5751.02—Commercial-activity tax—R.C. 5751.033(I)—Ohio Adm.Code 5703-29-17(A)—Ohio Adm.Code 5703-29-17(C)(28)—Healthcare provider's gross receipts for service of providing dialysis to patients in Ohio properly sitused to Ohio because purchasers of dialysis services received benefit of their purchase in Ohio—Board of Tax Appeals' decision affirmed.