Legal Opinion
Ohio Grocers Assn. v. Levin
Ohio Supreme Court
Decided September 17, 2009No. 2008-2018PublishedCited by 21 opinions
1Opinion of the CourtO’Connor, J.
{¶ 1} The Ohio Grocers Association and four individual businesses (collectively, “the Grocers”) argue that the Commercial Activity Tax (“CAT”) violates the constitutional prohibition against excise taxes levied upon the sale or purchase of food, whether at retail or wholesale. See Sections 3(C) and 13, Article XII, Ohio Constitution. The General Assembly imposed the CAT “on each person with taxable gross receipts for the privilege of doing business in this state,” R.C. 5751.02(A), and it measured the value of that privilege using gross receipts, see R.C. 5751.03(A). The Grocers allege that to…
2Cases cited19 opinions
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Society for Sav. in Cleveland v. BowersSupreme Court of the United States · 1955
- Columbia Gas Transmission Corp. v. LevinOhio Supreme Court · 2008
- Yajnik v. Akron Department of Health, Housing DivisionOhio Supreme Court · 2004
- Werner MacHine Co. v. Director of Division of TaxationSupreme Court of the United States · 1956
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Wilson v. KasichOhio Supreme Court · 2012
- Beaver Excavating Co. v. TestaOhio Supreme Court · 2012
- Fowler v. Ohio Dept. of Public SafetyOhio Court of Appeals · 2017
- League of Women Voters of Ohio v. Ohio Redistricting Comm. (Slip Opinion)Ohio Supreme Court · 2022
- NZR Retail of Toledo, Inc. v. Beck Suppliers, Inc.Ohio Court of Appeals · 2016
16 more not listed; retrieve them via the Exa API.