ODT issues information releases on CAT.

• Position: Ohio

The Ohio Department of Taxation (ODT) issued four new information releases on various aspects of the commercial activity tax (CAT), including draft rules on:

* Sampling that outlines the methods that may be used in lieu of a complete examination of business records.

* Dealing with the exclusion from gross receipts for the sale of goods shipped into or shipped from a qualified foreign trade zone area.

* Specifying that Rickenbacker Airport meets the definition of a...