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UPHELD

Perrigo Sales Corp. v. Harris

UPHELD status graphic: Perrigo Sales Corp. v. Harris. Perrigo Sales Corp. v. Harris 2025-1477Taxation—Commercial-activity tax—R.C. 5751.02(A)—Amount that prescription-drug manufacturer received from sale of its drugs to retailers was “amount realized” for purposes of calculating gross receipts and levying commercial-activity tax under R.C. 5751.02(A)—Board of Tax Appeals’ decision affirmed.DeWine, J.Slip Opinion No. 2026-Ohio-3648 9/22/2026 9/22/2026 2026-Ohio-3648
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