Crazy Freddies is a mail order and Internet-based electronic retailer incorporated and based in Grand Rapids, Michigan.

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Crazy Freddie’s is a mail order and Internet-based electronic retailer incorporated and based in Grand
Rapids, Michigan. Crazy Freddie’s takes significant measures to avoid triggering income tax nexus with
any state except Michigan. However, Crazy Freddie’s does about $1.5 million in sales to Ohio customers
each year but has no physical presence in Ohio. Is Crazy Freddie’s subject to Ohio’s CAT?

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Federal Tax Research

ISBN: 9780357366387

12th Edition

Authors: Roby Sawyers, Steven Gill

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