OH Supreme Court: SCOTUS’ Quill Rule Does Not Apply to Commercial Activity Tax


Our colleague Michel Cataldo recently published an interesting client alert on theDSC_2332 Ohio Supreme Court’s recent ruling in Crutchfield Corp. v. Testa that the physical presence requirement articulated by the U.S. Supreme Court in Quill Corp. v. North Dakota does not limit Ohio’s ability to subject out-of-state online sellers to the Ohio Commercial Activity Tax. The alert is titled Ohio Supreme Court Finds Quill Does Not Apply to the Commercial Activity Tax.

Photo:  David Amsler, Porqui, Taken December 30, 2015