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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. 2023-1056 Total Renal Care, Inc. v. Harris Expand
 
 
July 9, 2024
07-09-2024
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Description
Can Kidney Dialysis Provider Claim Commercial Activity Tax Refund?
Total Renal Care Inc. v. Patricia Harris, tax commissioner of Ohio, Case No. 2023-1056
Ohio Board of Tax Appeals

ISSUE: For commercial activity tax purposes, did the state wrongly tax laboratory and administrative functions performed outside of Ohio to assist in the medical treatment of patients in Ohio?
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