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Legal News

Ohio Supreme Court Rules Ohio Commercial Activity Tax May Be Imposed on Out-of-State Internet Companies

On November 17, 2016, the Ohio Supreme Court handed down a decision which held, in effect, that Ohio’s Commercial Activity Tax (“CAT”) may be charged on the gross receipts of an out-of-state business’ Internet sale of goods to Ohio customers if those receipts exceed $500,000. In Crutchfield Corp. v. Testa, Slip Opinion No. 2016-Ohio-7760, the Ohio Supreme Court was presented with these facts: Crutchfield Corp. sold merchandise to Ohio consumers via the Internet and paid no CAT on its gross […]

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Ohio Supreme Court Rules Estate Claims Must Be Presented Directly to Executor or Administrator to Be Enforcable

In Wilson v. Lawrence, a case decided in April, 2017, the Ohio Supreme Court issued a decision which established that “[a] claim against an estate must be timely presented in writing to the executor or administrator of the estate in order to meet the mandatory requirements of R.C. 2117.06(A)(1)(a) [the claim presentation statute], and… delivery of the claim to a person not appointed by the probate court who gives it to the executor or administrator […]

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