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More on taxation of bobbleheads and other sports promotional items Jonathan L. Entin

By: Entin, Jonathan L.
Material type: ArticleArticlePublisher: 2019Subject(s): VENTAS | IMPUESTOS | EXENCIONES TRIBUTARIAS | DEPORTES | ESTADOS UNIDOSOnline resources: Click here to access online In: Journal of Taxation of Investments v. 36, n. 3, Spring 2019, p. 79-86Summary: 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.
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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.

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