Legal Opinion
Total Renal Care, Inc. v. Harris
Ohio Supreme Court
Decided December 9, 2024No. 2023-1056PublishedCited by 1 opinion
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 177 Ohio St.3d 521.] TOTAL RENAL CARE, INC., APPELLANT, v. HARRIS, TAX COMMR., APPELLEE. [Cite as Total Renal Care, Inc. v. Harris,
2024-Ohio-5685.] Taxation—R.C. 5751.02—Commercial-activity tax—R.C. 5751.033(I)—Ohio Adm.Code 5703-29-17(A)—Ohio Adm.Code 5703-29-17(C)(28)— Healthcare provider’s gross receipts for service of providing dialysis to patients in Ohio properly sitused to Ohio because purchasers of dialysis services received benefit of their purchase in Ohio—Board of Tax Appeals’ decision affirmed. (No. 2023-1056—Submitted…
2Cases cited10 opinions
- Ace Steel Baling, Inc. v. PorterfieldOhio Supreme Court · 1969
- State ex rel. Cuyahoga County Hospital v. Ohio Bureau of Workers' CompensationOhio Supreme Court · 1986
- SFZ Transportation, Inc. v. LimbachOhio Supreme Court · 1993
- Progressive Plastics, Inc. v. TestaOhio Supreme Court · 2012
- Adams v. HarrisOhio Supreme Court · 2024
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3Cited by1 opinion
- Total Renal Care, Inc. v. HarrisOhio Supreme Court · 2024