Entin, Jonathan L.
More on taxation of bobbleheads and other sports promotional items / Jonathan L. Entin .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
VENTAS
IMPUESTOS
EXENCIONES TRIBUTARIAS
DEPORTES
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 79-86
More on taxation of bobbleheads and other sports promotional items / Jonathan L. Entin .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
VENTAS
IMPUESTOS
EXENCIONES TRIBUTARIAS
DEPORTES
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 79-86