Taft partner Jeremy Hayden co-authored the article, “The Ultimate Destination Rule: Keeping Ohio’s CAT in Check,” which was published in the Dec. 14 issue of Tax Notes State. In the article, Hayden and co-author Christopher Tassone discuss practical solutions for mitigating tax exposure through an analysis of Ohio’s ultimate destination rule for sourcing sales of tangible personal property.

Hayden is a partner in Taft’s Business practice group. He advises clients on matters relating to state and local tax, corporate law, mergers and acquisitions, and estate and succession planning.