Tax attorney John Wertz authored an article featured on Sports Litigation Alert that discusses the impact of the Ohio Supreme Court's ruling in favor of NASCAR Holdings Inc. over the Ohio Department of Revenue in a case that concerned the agency's approach to sourcing NASCAR's licensing revenues. Mr. Wertz goes over how this decision will affect the methodology for sourcing receipts from licensing intellectual property (IP) for purposes of the Commercial Activities Tax (CAT). Tax attorney John Wertz authored an article featured on Sports Litigation Alert that discusses the impact of the Ohio Supreme Court's ruling in favor of NASCAR Holdings Inc. over the Ohio Department of Revenue in a case that concerned the agency's approach to sourcing NASCAR's licensing revenues. Mr. Wertz goes over how this decision will affect the methodology for sourcing receipts from licensing intellectual property (IP) for purposes of the Commercial Activities Tax (CAT).