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WILLOUGHBY HILLS DEV. AND DISTRIBUTION, INC. v. TESTA

No. 2016-1137.

120 N.E.3d 836 (2018)

155 Ohio St.3d 276

2018-Ohio-4488

WILLOUGHBY HILLS DEVELOPMENT AND DISTRIBUTION, INC., Appellant, v. TESTA, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided November 7, 2018.

Attorney(s) appearing for the Case

Timothy G. Teresczuk Co., L.P.A., and Timothy G. Teresczuk , Willoughby Hills, for appellant.

Michael DeWine , Attorney General, and Barton A. Hubbard , Assistant Attorney General, for appellee.

{¶ 1} Appellant, Willoughby Hills Development and Distribution, Inc. ("WHDD"), appeals a Board of Tax Appeals ("BTA") decision that affirmed appellee tax commissioner's denial of WHDD's request for a commercial-activity-tax ("CAT") refund. Subject to certain exclusions, the CAT is levied on each person or entity with taxable...

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