More on taxation of bobbleheads and other sports promotional items Jonathan L. Entin
By: Entin, Jonathan L
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
Artículos | IEF | IEF | OP 235/2019/3-5 (Browse shelf) | Available | OP 235/2019/3-5 |
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OP 235/2019/3-2 Dealing with real estate in S corporations | OP 235/2019/3-3 Investment opportunities in research and development | OP 235/2019/3-4 Is a tax on wealth constitutional ? | OP 235/2019/3-5 More on taxation of bobbleheads and other sports promotional items | OP 235/2019/4 Journal of Taxation of Investments | OP 235/2019/4-1 A primer on taxation of investment in cryptocurrencies | OP 235/2019/4-2 Tax chaos for traders in index options |
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.
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