Navistar, Inc. v. Testa (Slip Opinion)

{¶ 1} Under Ohio’s 2005 tax-reform legislation, the new commercial-activity tax (“CAT”) was enacted “to replace the existing corporate-franchise and personal-property taxes,” which were phased out under that legislation for industrial corporations like Navistar, Inc. Beaver Excavating Co. v. Testa, 134 Ohio St.3d 565, 2012-Ohio-5776, 983 N.E.2d 1317, ¶ 23, citing Am.Sub.H.B. No. 66, 151 Ohio Laws, Part II, 2868; R.C. 5733.01(G)(2). In this appeal, appellant, Navistar, Inc., claims that it is due a credit against the CAT.

{¶ 2} According to the testimony of employees of the Department of…