In May 2009, the 1851 Center filed an amicus brief in Ohio Grocers Association v. Wilkins. The brief argues that Ohio’s Commercial Activities Tax is an unconstitutional excise tax on food. It is levied on Ohio grocers based on the amount of food they sell and grocers then pass the cost of the tax on to Ohioans when they purchase food. The 1851 Center was recruited by the principal attorneys for the Ohio Grocers Association and worked in tandem with the Tax Foundation to explain the economics of the tax to the Supreme Court of Ohio. Unfortunately the Supreme Court of Ohio recently overturned the Court of Appeals and ruled against the Ohio Grocers.
May 26, 2009: Ohio Grocers Amicus Brief