L.L. Bean is disputing a ruling that it owes the State of Ohio $210,770 for a Commercial Activity Tax (CAT), the Dayton Daily News reported.

Ohio State Tax Commissioner Richard Levin ruled this month that the Maine-based outdoor retailer owed the tax from July 1, 2005 through March 31, 2009. The state adopted the CAT in 2005 as a levy on a company’s gross receipts, but maintains it is separate from a sales tax.
 
The outcome of the L.L. Bean case will determine whether the state can collect tens of millions of dollars in tax revenue annually from out-of-state direct marketing companies, the Dayton News reported. More than 100 companies from outside the state have appealed findings that they out the CAT tax. Levin maintains companies with annual taxable gross receipts of at least $500,000 has a “substantial nexus” in the state and must pay the tax.

It’s not clear whether L.L. Bean will repeal the ruling.