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A SERVICE OF OHIO'S PUBLIC BROADCASTING STATIONS
A SERVICE OF OHIO'S PUBLIC BROADCASTING STATIONS
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Supreme Court of Ohio - Case No. 2021-0578 NASCAR Holdings, Inc. v. McClain Expand
 
 
January 25, 2022
01-25-2022
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Description
NASCAR Holdings Inc. v. Jeffrey A. McClain, tax commissioner of Ohio, Case No. 2021-0578
Ohio Board of Tax Appeals

ISSUE: Is a company not located in Ohio that licenses its intellectual property to other out-of-state companies that use the property rights to generate revenue in Ohio subject to the state's commercial activity tax?
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