Ohio Supreme Court Refuses to Extend Quill to a Business-Privilege Tax
Posted
22 Nov 2016 in Case Notes, Commentary, IMLA Briefs
In Crutchfield v. Testa the Ohio Supreme Court held that Ohio’s commercial activity tax (CAT) applies to online vendors even if they lack a physical presence in the state. More technically, the court refused to extend the U.S. Supreme Court’s holding in Quill Corp. v. North Dakota (1992), that states cannot require retailers with no in-state physical presence to collect sales tax, to Ohio’s privilege-of-doing-business tax.
The State and Local Legal Center (SLLC) filed an amicus brief arguing in favor of this result.