Diversified Ingredients v. Joseph Testa

LOKEN, Circuit Judge.

In a preliminary proposed audit, the Ohio Department of Taxation assessed Diversified Ingredients, Inc. (“Diversified”), a Missouri corporation, as owing $561,448.00 in unpaid tax, penalties, and interest under Ohio’s Commercial Activity Tax (“CAT”). Diversified commenced this action in the Eastern District of Missouri against Joseph W. Testa, the Ohio State Tax Commissioner, seeking a declaratory judgment that the Interstate Income Act, 15 U.S.C. § 381, deprives Ohio of jurisdiction to assess and collect the. CAT on Diversified’s sales of goods manufactured and shipped…