The Supreme Court of Ohio’s decision allowing the state to impose the Ohio commercial activity tax on $108 million of merchandise shipped to DSW’s Columbus distribution center is the latest “Featured Decision” video.

In a 5-2 decision, the Supreme Court rejected an $854,627 refund request from Jones Apparel Group/Nine West Holdings for merchandise shipped to DSW during tax years 2010 through 2016. The Ohio tax commissioner rejected the refund request. The Ohio Board of Tax Appeals upheld the decision in 2023, finding that Jones Apparel failed to prove it was entitled to a refund.
The Court explained why it denied the tax refund, even though some of the shoes and other merchandise shipped by Nine West to Ohio were later sold at DSW stores in other states.