The cornerstone of any taxing regime is the situsing of receipts. The taxpaying public must have certainty regarding when its income is subject to tax in a jurisdiction. Recent rulings from the Ohio Department of Taxation (the “Department”) regarding the situsing of receipts for the Ohio Commercial Activity Tax (“CAT”), however, inject ambiguity into what … Continue Reading
The cookie monster famously devours handfuls of cookies. Thanks to recent developments in states’ thinking on physical presence, nexus, and internet commerce, states may use technology “cookies” to devour ever larger shares of companies’ revenues.… Continue Reading
