Information Release

CAT 2005-11 - Commercial Activity Tax: Qualified Foreign Trade Zone Area (Additional Information) -- December, 2005 Revised

The Ohio Department of Taxation (ODT) has issued Information Release CAT 2005-10  concerning qualified foreign trade zone areas. Paragraph (C) of the final and effective rule in that Information Release provides that the tax commissioner may post on ODT’s Internet Web site maps of those international airports that meet the qualifications of uncodified section 557.09.09 of Am. Sub. H.B. 66.

The tax commissioner has determined that the Rickenbacker Airport is an international airport with a qualified intermodal facility, the construction of which commenced on July 25, 2005.

By clicking here you will be linked to a map of the Rickenbacker Airport.  The map sets forth the one-mile boundary to the international airport, as well as indicating the foreign trade zone areas.

In order for taxpayers to be able to determine if warehouses they are shipping products to are within the foreign trade zone at Rickenbacker Airport, a listing of addresses is being provided. By clicking here you will be linked to a listing of addresses that the department accepts as being located within the foreign trade zone at the Rickenbacker Airport. 

Any warehouse or facility that is shown on this map to be within one mile of the airport boundary and located, in whole or in part, within a foreign trade zone as defined in division (A)(2) of section 5709.44 of the Revised Code, or is located at an address on the provided list of addresses, is deemed to meet the requirements of the exclusion. For any warehouse or facility that does not appear on this map to be within the one mile boundary or within the foreign trade zone, the taxpayer has the burden of proving that the warehouse or facility meets the requirements of the exemption.