Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
Ohio Tax - Manufacturers' Education Council
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LL Bean Case / Constitutional<br />
Nexus Challenges<br />
• L.L. Bean, Inc. – Certificate of Final Determination<br />
• Issued August 10, 2010<br />
• L.L. Bean acknowledged receipts in excess of $500,000 annually to<br />
customers located in <strong>Ohio</strong><br />
• L.L. L Bean argued that it did not have a physical presence and the imposition<br />
of the CAT violated the Commerce Clause<br />
• Commissioner determined that substantial nexus existed as a result of the<br />
“continuous, systematic, and significant exploitation of the economic<br />
marketplace in <strong>Ohio</strong>”<br />
• Commissioner reserved ruling on the assertion that the company lacked<br />
physical presence, and will render findings on this issue if an adverse ruling<br />
is issued by the BTA and the case is remanded<br />
• L.L. Bean has appealed to Board of <strong>Tax</strong> Appeals<br />
• First case challenging the constitutionality of the CAT nexus standard<br />
• Anticipated 4-5 year time frame for BTA decision<br />
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