The Ohio Board of Tax Appeals held that automobile dealers were not subject to the Ohio Commercial Activity Tax (CAT) on their sales of motor vehicles because the purchase, receipt, and delivery of the vehicles took place entirely outside of Ohio. The Department of Taxation assessed the dealers, which were located in West Virginia, for the
Latest Post
More Posts
D.C. Tax Revision Commission to no longer pursue business activities tax proposal; Engage in further research
The mysterious disappearance of D.C.’s Tax Revision Commission
New York Division of Tax Appeals finds New York source income on restricted stock units
Oregon Supreme Court holds prebook orders not subject to PL 86-272 protection
New York Appellate Court rejects fuel distributor’s motor fuel excise tax request
Washington Court of Appeals holds sales of pre-paid telephone airtime subject to municipal utility tax
After the gold rush: Proposed tax on data extraction transactions passes California Senate Committee
California’s next bad idea: Another digital ad tax proposal
Not an April Fools’ Day prank: Digital advertising tax introduced in California State Assembly
Subscribe: Subscribe via RSS
Blogs
Firm/Org