Zaino Hall & Farrin LLC

41 South High Street, Suite 3600
Columbus, Ohio 43215

614-326-1120

855-770-1120 (toll free)

Fax: (614) 754-6368

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L.L. Bean CAT Decision Provides Little Guidance

March 7, 2014

The Ohio Board of Tax Appeals issued its decision in Commercial Activity Tax ("CAT") nexus case L.L. Bean, Inc. v. Levin, Case No. 2010-2853 (March 6, 2014), but provided no guidance to Ohio taxpayers on the constitutionality of the CAT's bright-line nexus standard.

 

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