Defender Security Company dba Defender Direct v. Joseph Testa (Jeffrey A. McClain), tax commissioner of Ohio, Case No. 2019-0531
Tenth District Court of Appeals

ISSUES:
- Does a purchaser of contract rights receive the benefits of such intangible assets in the physical location where they are received and used?
- If the intangible assets are received and used at physical locations outside of Ohio to service contracts for consumers in Ohio, are the sales of the contract rights subject to Ohio's Commercial Activity Tax?