Legal Opinion

Greenscapes Home & Garden Prods., Inc. v. Testa

Ohio Court of Appeals

Decided February 7, 2019No. 17AP-593PublishedCited by 1 opinion

1Opinion of the CourtKlatt, P.J.

{¶ 1} Appellant, Greenscapes Home and Garden Products, Inc., appeals from a decision issued by the Ohio Board of Tax Appeals ("BTA") affirming the assessment of the commercial-activity tax ("CAT") by appellee, Joseph W. Testa, tax commissioner, for revenue Greenscapes receives from the sale of lawn and garden products that are shipped into the state of Ohio. For the reasons that follow, we affirm.

I. Factual and Procedural Background

{¶ 2} Greenscapes is a Georgia corporation. It does not have any locations in Ohio and does not employ any agents, representatives, or employees in Ohio.…

2Cases cited48 opinions

Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
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Hanson v. DencklaSupreme Court of the United States · 1958
Asahi Metal Industry Co. v. Superior Court of Cal., Solano Cty.Supreme Court of the United States · 1987
Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977

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3Cited by1 opinion

Quad Graphics, Inc. v. N.C. Dep't of RevenueNorth Carolina Business Court · 2021