| 000 | 01365nab a2200277 i 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20190507133012.0 | ||
| 007 | ta | ||
| 008 | 190507t2019 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_962506 _aEntin, Jonathan L. |
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| 245 |
_aMore on taxation of bobbleheads and other sports promotional items _c Jonathan L. Entin |
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| 260 | _c2019 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_948680 _aVENTAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
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| 650 | 4 |
_941860 _aDEPORTES |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 773 | 0 |
_9160196 _oOP 235/2019/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 3, Spring 2019, p. 79-86 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1375&aid=8988 | ||
| 942 | _cART | ||
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_c140557 _d140557 |
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