Ohio Grocers Assn. v. Levin

[Cite as Ohio Grocers Assn. v. Levin, 123 Ohio St.3d 303,

2009-Ohio-4872.] OHIO GROCERS ASSOCIATION ET AL., APPELLEES, v. LEVIN, TAX COMMR., APPELLANT. [Cite as Ohio Grocers Assn. v. Levin, 123 Ohio St.3d 303,

2009-Ohio-4872.] Taxation — Commercial activity tax — R.C. 5751.02 et seq. — Commercial activity tax is not tax on sale or purchase of food and therefore does not violate Section 3(C) or 13, Article XII, Ohio Constitution — Commercial activity tax is tax on privilege of doing business — Fact that tax is measured by gross receipts that include proceeds from sale of food does not affect…