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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)

Journal of Taxation of Investments

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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.

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