Congress passed several Reconstruction Acts. Congress overrode a presidential veto of an act that divided the South into military districts and placed the former Confederate states under martial law pending their adoption of constitutions guaranteeing civil liberties to former slaves.
Ohio does not apply its sales tax to sales of goods to churches, charities, schools, colleges, universities, government agencies, public utility companies, restaurants, cafeterias, farmers, ranchers, food processors, commercial fishermen and volunteer fire departments.
You asked for information on Ohio's commercial activity tax (CAT), specifically (1) what goods or services are subject to the tax, (2) who pays it, (3) how it has impacted Ohio's revenues, (4) its legislative history, (5) its effect on business activity in Ohio, and (6) how it compares to Connecticut's business taxes. SUMMARY.