COLUMBUS, Ohio — In a blow to grocers, Ohio’s Supreme Court here has ruled the state’s commercial activity tax (CAT) is constitutional and not an excise tax on food. The 6-1 decision overturned a district court finding in favor of supermarket operators under the Ohio Grocers Association, which had sued for an exemption from the CAT — a business tax enacted by the state in 2005. Because the CAT is calculated from gross receipts, the association contended it was a tax on food sales. The tax ...
REGISTER TO VIEW THIS ARTICLE - Register for a Free Account
Why Register for FREE?
Registering for content on Supermarket News will give you INSTANT access to invaluable articles and media content that industry professionals rely on. You will have access to our special reports, feature articles, and industry analysis. It’s FREE, easy and quick. What are you waiting for! In addition you will also receive a complimentary copy of SN's salary survey sent to you by email.
Attention Paid Print Subscribers: While you have already been granted free access to SN we ask that you register now. We promise it will only take a few minutes! Or visit your profile and add your print magazine account number and zip code.