BTA Denies Claim of Agency for Ohio Commercial Activity Tax

Printer Friendly/PDF Version The Ohio Commercial Activity Tax (“CAT”) became first applicable to most taxpayers starting in July of 2005. The CAT was intended to be a broad-based tax on gross receipts with few exemptions or exclusions. However, Ohio Revised Code Section 5751.01(F)(2)(l) provides an exclusion from the definition of gross receipts for “property, money, and other amounts received or acquired by an agent on behalf of another in excess of the agent’s commission, fee, or other remuneration.” On July 5, 2016, the Ohio Board of Tax Appeals (“BTA”) issued its first decision interpreting the agency exclusion, Willoughby Hills Development and Distribution, Inc. v. Testa, BTA Case No

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