State and Local Tax Alert - May 2014

May 2014

On March 6, 2014, the Ohio Board of Tax Appeals issued its decision in L.L. Bean ,Inc. v. Levin, Tax Commissioner (No. 2010-2853), in which it affirmed the Tax Commissioner’s Commercial Activity Tax (“CAT”) final determination issued to a taxpayer on the basis that the taxpayer had a substantial nexus with the state solely because its taxable receipts exceeded the $500,000 “bright-line presence” standard. The matter is presently on appeal to the Ohio Supreme Court.