Zaino Hall & Farrin LLC
L.L. Bean CAT Decision Provides Little Guidance
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.