Ohio High Court’s Nexus Decision Highlights Need for Clarity From U.S. Supreme Court, Experts Say

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.”