On Thursday Nov. 17, the Ohio Supreme Court issued its long-awaited decisions in three cases involving the application of the commercial activity tax to remote sellers. In a 5-2 decision, the court upheld Ohio’s economic nexus standard and rejected the argument that a physical presence in the state was required by the commerce clause before a remote seller could be subject to the tax.
In part, the court held that the $500,000 threshold of receipts was sufficiently substantial for commerce clause purposes. OMA filed an amicus brief in the cases, urging the Court to uphold the economic nexus provisions. The court’s decision in the lead case, Crutchfield, Inc. v. Testa, can be found here. 11/17/2016