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1. Ohio Grocers Ass'n v. Levin, No. 2008-2018, SUPREME COURT OF OHIO, September 1, 2009, Submitted, September 17, 2009, Decided
OVERVIEW: Ohio Commercial Activity Tax was constitutional because, while Ohio Const. art. XII, §§ 3(C) and 13 prohibited a sales tax on food, they did not prohibit the State from using gross receipts to compute the amount of a privilege-of-doing-business tax, even if those gross receipts included proceeds from the sale of food.
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