Taft attorneys Chris Tassone, Jeremy Hayden, Javan Kline, and Justin Cook authored Tax Notes State article “Ohio Clarifies Sourcing of Service Transactions for the CAT.” The article discusses Ohio’s recent clarification on the sourcing of service transactions for the Commercial Activity Tax (CAT) and examines how the state determines the location of service revenue for tax purposes and the implications for businesses operating within and outside Ohio.

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Tassone is a business and tax lawyer, offering expertise in corporate governance, strategic transactions, audit support, incentives, transactional planning, tax credits, and tax controversy.

Hayden advises on corporate law, mergers and acquisitions, state and local tax, and estate and succession planning, serving clients from start-ups to Fortune 500 companies.

Kline specializes in federal, state, and local tax matters, including income, corporate, partnership, S Corporation, and tax-exempt issues, as well as tax considerations in business formations, restructurings, and transactions.

Cook specializes in matters of state and federal taxation. He represents clients on state and local tax (SALT) issues across various industry sectors. His SALT practice is concentrated around sales and use tax, commercial activity tax, kilowatt-hour tax, public utility tangible personal property tax, the Qualified Energy Project tax abatement program, and various excise taxes.