April L. Butler (J.D. 2007, Dayton) has published Comment, A Look at What the CAT Dragged In: The Problems Inherent in Ohio’s Commercial Activity Tax, 32 U. Dayton L. Rev. 99 (2006). Here is part of the Introduction:

Section II of this Comment will provide background information on the CAT, including the circumstances leading up to its enactment and whom it affects. This section will also look at the Dormant Commerce Clause and its effect on state tax law, followed by background information on Ohio’s constitutional prohibition on taxing food. Section III will commence with an analysis of the unconstitutionality of the CAT as its bright-line presence test applies to commerce clause jurisprudence, followed by an explanation of how it violates the Ohio Constitution. This Comment will also argue that not only is the tax unconstitutional, but it is against public policy and principles of tax policy because it unfairly carves out exceptions for some businesses but not others, will likely result in higher prices to consumers, and harms small businesses and particular industries. This Comment will conclude with an analysis of other states’ tax practices and will propose alternative tax policy concepts to correct the problems inherent in the CAT.