Out-of-State Lab Case Leads Ohio Justices’ Business Tax Quartet

The Ohio Supreme Court will consider a $393,000 assessment against a DaVita Inc. subsidiary, in the first of four pending cases that will tease out how to apply the state’s commercial activity tax.

The CAT was envisioned as a “broad-based, low-rate tax that would be able to fund the state, be easy to administer, and be minimally impactful on the business community,” tax practitioner Kelvin Lawrence of Dinsmore & Shohl LLP in Columbus said. That so many CAT cases are making it up to the high court level “shows that there are serious issues that taxpayers need to have resolved ...