BuckeyeBlog

Kudos to Don Brey and the 10th District Court of Appeals: The CAT tax is a sales tax, dammit, and legal and linguistic loop-de-loos can’t change that essential fact. This reverses a lower court opinion to the contrary, and there is next to no doubt that it will be appealed to the Ohio Supreme Court. My guess is it’s a coin flip at best, even more likely than not that the high court will reverse and reinstate the lower court decision.

They’ll be wrong to do so, and knock on wood, maybe they won’t. The line between legislative power and judicial power is a tough one, and a great deal of deference is paid to the legislature. Still, the court plays an important role, including making sure that the legislature is playing by constitutional rules. The CAT tax is more or less the opposite of transparency in government, on two grounds, revealing the amount of the tax and also calling it what it is, and shame on the General Assembly for that.

More generally, there are many problems with the CAT. It’s generally hidden from view-they’ve even made it illegal to disclose the amount of it on the sales receipt, which is contemptible and ought to be unconstitutional. It’s also an open door. Any time the legislature feels it needs more money–which happens, what, every other day?–a closed door conference will be able to raise the CAT rate with very little opportunity for public review. If the day comes when reporters are busy with other stories, the budget looks particularly grim, and the General Assembly is filled with people who gain a moral sense of worth out of spending other people’s money, watch out. Ohioans will find their taxes raised more or less behind the scenes.