Ohio’s L.L. Bean Tax Ruling Offers No Meaningful Guidance – Law360 (subscription)

Ohio's L.L. Bean Tax Ruling Offers No Meaningful Guidance
Law360 (subscription)
2010-2853 (Ohio BTA March 6, 2014), the lead “test case” on Ohio's controversial commercial activity tax (“CAT”) nexus standard. Although this is the first case in a long line of CAT nexus challenges, the BTA's decision offers very little in the way of