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CAT 2008-02 - Commercial Activity Tax: Business as usual after the Court of Appeals decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420 – Issued September 2008
This information release is to assist taxpayers in understanding their commercial activity tax (“CAT”) responsibilities after the Court of Appeals decision in Ohio Grocers Association v. Wilkins, Franklin App. No. 07AP-813, 2008-Ohio-4420.
On September 2, 2008, the 10th District Court of Appeals issued a decision that the CAT may not be imposed on gross receipts derived from the sale of food for consumption off the premises.
The Tax Commissioner, through the Attorney General’s Office, filed a motion for a stay of the judgment so the State could appeal the decision to the Ohio Supreme Court. The Court of Appeals granted that motion on September 9, 2008. Therefore, taxpayers should continue to file all applicable returns and to make all applicable payments of their CAT liability.
Pursuant to R.C. 5751.08(A), taxpayers may file refund claims for taxes paid illegally or erroneously with the Tax Commissioner within four years after the date of the illegal or erroneous payment of the tax. Taxpayers that wish to file a protective claim for refund pending the outcome of the Department’s appeal to the Ohio Supreme Court should file form CAT-REF which may be obtained from the Department’s Web site (tax.ohio.gov). Please address protective refund claims to: Ohio Department of Taxation, CAT Division-CAT REF, P.O. Box 16158, Columbus, OH 43216-6158.
Please direct any questions to the CAT Division of the Ohio Department of Taxation at (888) 722-8829.