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Taxation of Bobbleheads and Other Sports Promotional Items  

Author:  Jonathan L. Entin.

Source: Volume 35, Number 02, Winter 2018 , pp.45-52(8)

Journal of Taxation of Investments

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Professional sports teams that offer club-related items to attract spectators might incur sales or use taxes on the purchase of those promotional memorabilia. Whether teams are liable might depend on whether taxing authorities and reviewing courts take a formalist or realist approach, a dichotomy that exists in many areas of law.

Keywords: sales and use taxes, Kansas City Royals Baseball Corp. v. Director of Revenue, Cincinnati Reds, LLC v. Testa, resale exemption

Affiliations:  1: Case Western Reserve University.

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