Higher taxes on interstate businesses
Dollar Bank v. Patricia Harris, Ohio Tax Commissioner
In brief
- Where it stands
- Petition Pending
Awaiting an order on the petition
- What it’s about
- Dollar Bank asks the U.S. Supreme Court to review an Ohio bank tax, arguing that it makes multistate banks pay a higher effective rate than otherwise identical Ohio-only banks.
- What's at stake
- Dollar Bank's challenge to Ohio's tax treatment of multistate banks remains unresolved; the Supreme Court has not agreed to review it.
Summary: written with AI from the case record.
What it's about
The Supreme Court of Ohio upheld the tax because some Ohio banks could pay as much as or more than materially different multistate banks.
Ohio's highest court upheld the tax, reasoning that some Ohio banks could pay as much as or more than materially different multistate banks.
Question presented
1. Whether courts applying the internal-consistency test must compare the effects of a tax on otherwise identical interstate and intrastate businesses, or instead may uphold a tax because some intrastate businesses will pay the same effective tax rate as materially different interstate businesses. 2. Whether a State may impose a higher effective tax rate on interstate businesses, as compared to otherwise identical intrastate businesses, in order to incentivize investment in the State.
What happens next
The Supreme Court must decide whether to hear the petition. No oral argument is scheduled.
Documents
Docket activity
New analysis added
AI analysis generated: Case Briefing
Case data updated: summary, question_presented, generation_metadata
Case data updated: question_presented, extraction_metadata
Brief added: Petition
More questions
- What is Dollar Bank asking the Supreme Court to review?
- The bank asks whether courts must compare otherwise similar multistate and Ohio-only banks, and whether Ohio may tax multistate banks at a higher effective rate to encourage investment in the state.
Sources
Primary materials plus reporting. Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.