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Transportation Brief: Ohio Commercial Activity Tax Audits on the Rise

by Andrew K. Light, Ronald J. Morelock

Mar 21, 2017

Operating interstate motor vehicles in and through a jurisdiction where the carrier does not maintain an office, terminal or resident employee may create a state tax filing obligation. There is an increase in Ohio Commercial Activity Tax (CAT) audit activity involving interstate motor carriers with some presence in the state. For example, having owned or leased property in Ohio for more than 13 days during a calendar year, e.g. a truck, can establish CAT nexus. Once a nexus exists, a filing and payment obligation arises if a sufficient amount of the carrier’s transportation revenue is sourced to Ohio under an apportioned mileage formula.

Also in this issue:
  • Transportation Brief: Warehouse Claims – How to Respond, Defend, Settle
    by Eric J. Meyers , Kevin  M. Phillips
    Upon receiving a claim from a customer, a warehouse should first notify its insurer. It is imperative to satisfy the policy’s timely notice requirement should coverage be available. The warehouse should assess the claim, including the type of damages sought, and confirm the depositor has provided proper notice of claim by adequately identifying the goods or shipments involved.
  • Transportation Brief: Graves Amendment Shields Lessor From Liability
    by Michael B. Langford
    Owners of intermodal containers and chassis recently received protection from the Graves Amendment (49 U.S.C. § 30106) in a New York appellate case. In Eisenberg v. Cope Bestway Exp., Inc., the court held that the intermodal chassis lessor was not liable for the Plaintiff’s injuries.
  • Transportation Brief: First Circuit Deals Blow to Hair-Testing
    by Prasad Sharma , Timothy W. Wiseman
    On December 28, 2016, the United States Court of Appeals for the First Circuit dealt a setback to the Boston Police Department’s hair-testing program used to assess an individual’s prior use of banned drugs. Jones v. City of Boston, No. 15-2015 (1st Cir. 2016). The decision may impact the potential use of hair testing programs in the trucking industry in lieu of currently prescribed pre-employment urine-testing.
  • On the Road
    Scopelitis attorneys are often invited to participate in meetings with transportation industry leaders. Learn more about their trips this quarter.
  • Dispatches
    Transportation Industry News & Trends