Edward Bernert Article Examines Use of Sales to Establish Nexus for State Taxation

Articles / August 19, 2019

An article co-authored by Partner Edward Bernert was published in State Tax Notes published by Tax Analysts on Aug. 19, 2019. The article, “Beware: This CAT Refuses to Stay in Its Home Territory,” discusses a recent Ohio Court of Appeals decision regarding the state’s commercial activity tax (CAT) and the issue of whether the U.S. Constitution permitted the use of Ohio sourcing rules to create substantial nexus with Ohio by assigning to Ohio receipts from transactions fully consummated outside the state.

Read the article (registration required).

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