The Ohio Supreme Court reversed a tax board ruling granting soap maker VVF Intervest LLC a $350,000 CAT refund, finding that while Ohio was just one leg of a continuous delivery process, the state was still owed tax.
VVF handed off the soap to its main customer—the owner of the Coast and Zest brands—at its plant in Kansas. The soap then traveled through Ohio distribution centers before finding its way onto drug store shelves on the East Coast.
In a 5-1 decision, the court determined the ...