Overview
Peter Faber said an Ohio Supreme Court decision extending the state’s reach on tax nexus was disappointing but not surprising as a misreading of the Tyler Pipe Supreme Court case limiting nexus, on which the taxpayer had relied. “This is Philosophy 101: The fact that a particular activity leads to a certain result does not mean that that activity is necessary to reach the same result,” Mr. Faber stated. “Saying something is sufficient does not mean that it is necessary.”