March 14, 2008.   Applying Commercial Activity Tax to Receipts From Motor Fuel Alleged Unconstitutional
A declaratory judgment action was filed in Franklin County Common Pleas Court, challenging the validity of the commercial activity tax ("CAT"). The Complaint alleges that under the Ohio constitution, proceeds from the CAT, as an excise tax on motor fuel, must be devoted to highway purposes only. Since the proceeds are devoted to the general revenue fund, it is claimed the tax violates this provision of the Ohio constitution. Beaver Excavating Co. v. Levin, Franklin Comm. Pl. No. 08CVH03-3921 (filed March 14, 2008).

October 3, 2007.   Ohio Grocers' Association appeal the Franklin County Court of Appeals decision to the 10th District Ohio Court of Appeals

August 27, 2007.  Court Rules Ohio CAT Is Not An Excise Tax on Sales of Food
On Friday, August 24, 2007, Judge Bessey of the Franklin County Court of Common Pleas upheld the Commercial Activity Tax ("CAT") against a challenge that it was an invalid excise tax imposed upon food. The Plaintiffs, which included the Ohio Grocers' Association, argued the CAT was an excise tax in the nature of a sales tax that was prohibited by Section 3(C), Article XII, and Section 13, Article XII, of the Ohio Constitution. Ohio Grocers Association, et al. v. Wilkins, No. 06CVH02-2278 (Franklin Comm. Pleas, Aug. 24, 2007)