Aramark Corp. v. Harris

Summary

The Ohio Supreme Court affirmed the Board of Tax Appeals, holding that Aramark Corporation is not an agent under the statutory definition and therefore its reimbursements are taxable gross receipts, not exempt under the commercial‑activity tax (CAT) agency exclusion. The Court applied a plain‑meaning analysis of the relevant statutes and rejected the Board’s reliance on the earlier Willoughby Hills gloss requiring actual authority.