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Does Commercial Activity Tax Apply to Soap Bars Warehoused in Ohio?
VVF Intervest LLC v. Patricia Harris, tax commissioner of Ohio, Case No. 2023-1296
Ohio Board of Tax Appeals
ISSUES:
- Is a company obligated to pay Ohio commercial activity tax on goods transported to Ohio and then ultimately transported to customers outside Ohio if the out-of-state transfer isn't specified in sales documentation?
- To avoid paying commercial activity tax, must a company have proof at the time of sale that its products will be transported to Ohio temporarily and then distributed out of state?
VVF Intervest LLC v. Patricia Harris, tax commissioner of Ohio, Case No. 2023-1296
Ohio Board of Tax Appeals
ISSUES:
- Is a company obligated to pay Ohio commercial activity tax on goods transported to Ohio and then ultimately transported to customers outside Ohio if the out-of-state transfer isn't specified in sales documentation?
- To avoid paying commercial activity tax, must a company have proof at the time of sale that its products will be transported to Ohio temporarily and then distributed out of state?
April 1, 2025