More on Taxation of Bobbleheads and Other Sports Promotional Items
Author: Jonathan L. Entin.
Source: Volume 36, Number 03, Spring 2019 , pp.87-96(10)
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Abstract:
The Ohio Supreme Court recently held that a professional baseball team qualified for the sale-for-resale exemption to the state’s use tax for promotional items used to help sell tickets for selected games. That decision deepens a disagreement among state supreme courts on the issue. This comment analyzes the Ohio decision as a follow-up to an article published in the Journal last year.Keywords: sales and use taxes, resale exemption, sports promotional items, Cincinnati Reds, LLC v. Testa
Affiliations:
1: Case Western Reserve University.