Ohio's L.L. Bean Tax Ruling Offers No Meaningful Guidance

Law360, New York (March 13, 2014, 10:48 AM EDT) -- On March 6,  the Ohio Board of Tax Appeals (“BTA”) issued its long-awaited decision in L.L. Bean Inc. v. Levin, Case No. 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 any meaningful guidance.

The decision does nothing more than tee up the pure legal issue to be resolved on appeal —...
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