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Do I need to pay CAT on those gross receipts received from sales to customers where the tangible personal property was shipped outside Ohio?

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Do I need to pay CAT on those gross receipts received from sales to customers where the tangible personal property was shipped outside Ohio?

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No. Taxable gross receipts only include gross receipts sitused (sourced) to Ohio. Sales of tangible personal property that was shipped outside Ohio are not subject to the CAT because such gross receipts would be sitused (sourced) outside Ohio.

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