U.S. Supreme Court Denies Cert on Kentucky Supreme Court Case on Ohio Commercial Activity Tax

PDF/Printer Friendly Version On October 5, 2020, the U.S. Supreme Court denied a petition for a writ of certiorari filed by the taxpayer seeking the Court’s review of the Kentucky Supreme Court’s decision in State of Ohio, et. al., v. Great Lakes Minerals, LLC, reversing the circuit court decision and ordering the complaint against the State of Ohio and its Tax Commissioner be dismissed on sovereign immunity grounds. The taxpayer, Great Lakes Minerals, LLC (“Great Lakes”), was a minerals processor that sold minerals at its plant in Kentucky. Great Lakes asserted that it sold and delivered its products in Kentucky and received payment for the products in Kentucky. It further asserted that it

Liability Protection for Health Care Providers and Businesses Related to COVID-19

PDF/Printer Friendly Version Last month, Governor Mike DeWine signed Amended Substitute House Bill No. 606 (“H.B. 606”) into law. The new law provides protection to health care providers and businesses from tort liability related to COVID-19. H.B. 606 enacts three temporary, uncodified law sections. Section 1 creates certain qualified immunities for medical professionals, section 2 does the same for “any person,” and section 3 consists of legislative findings and statements of intent. The emergency clause in the Senate version of the bill was removed in conference committee, so the law goes into effect on December 13, 90 days from its enactment. However, both section 1 and section 2, by thei

Defender Security Secures a Victory in CAT Situsing Case at Ohio Supreme Court

PDF/Printer Friendly Version On September 29, 2020, the Ohio Supreme Court issued its opinion in Defender Sec. Co. v. McClain, Slip Opinion No. 2020-Ohio-4594, reversing the Court of Appeals and ordering the Tax Commissioner to refund the Ohio Commercial Activity Tax (“CAT”) amounts requested. As you will recall from our earlier Buzz [Ohio CAT Situsing of Security Monitoring Service Contracts is Alarming, April 22, 2019], the issue was the proper situsing of the gross receipts received by Defender Security from the sale of alarm services contracts (“contracts”) with Ohio customers to ADT for purposes of the CAT. Defender Security collected the contracts at its headquarters in Indianapolis

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