VVF Intervest, L.L.C. v. Harris

Citations

• 2025 Ohio 5680

Syllabus

Taxation—Commercial-activity tax (\CAT\)—R.C. 5751.033(E) is constitutional—Situs of gross receipts—Corporation not entitled to refund of CAT it paid on gross receipts it earned when it sold property to a purchaser who had the corporation transport the property to a distribution center in Ohio and then later resold the property and shipped it out of state to fulfill the resale—Board of Tax Appeals' decision reversed.