Court: Reds exempt from tax on promotional bobbleheads
Attorney News | 2018/11/22 05:49
Quoting the Cincinnati Reds’ long-time play-by-play announcer, the Ohio Supreme Court declared Tuesday that “this one belongs to the Reds.”

The state’s high court ruled 5-2 that the Major League Baseball franchise is exempt from paying tax on the purchase of bobbleheads and other promotional items the team offers to ticket buyers.

The opinion written by Justice Patrick Fischer warned that the ruling was specific to the case and might not apply for other sports organizations. But the Department of Taxation’s chief legal counsel, Matt Chafin, said the decision essentially shows professional teams how to avoid the “use tax” on promotional items.

Reds spokesman Rob Butcher said the club is “happy with the outcome,” but is still reviewing the opinion.

The department argued the bobbleheads should be taxed because they’re bought by the Reds as giveaways, not sold with tickets. The Reds argued they’re exempt because they resell the items as part of the ticket package and Ohio law exempts companies from paying tax on items they buy for resale.

Fischer, a Cincinnati resident, led off the opinion with a long summary of Ohio’s role in baseball history beginning in 1869, when the Cincinnati Red Stockings became the first all-professional team. There are references to Hall of Famers from Ohio including players Cy Young, Mike Schmidt and Barry Larkin, to the 1975-76 “Big Red Machine” champions, and firsts such as Larry Doby of the Cleveland Indians becoming the first black American League player and to the first night game being played in Cincinnati.

Then, in explaining the ruling, Fischer wrote that unlike a foul ball or a T-shirt shot into the stands (the Reds use a contraption called “Redzilla” to fire free T-shirts into the crowd) that fans have no expectation of receiving, they buy tickets for games that have been advertised as bobblehead games expecting to get the bobbleheads, which last season included All-Stars Joey Votto and Eugenio Suarez.

After quoting Reds’ broadcaster Marty Brennaman’s signature “this one belongs to the Reds,” Fischer as he neared the opinion’s conclusion also quoted Brennaman’s late broadcasting partner, Joe Nuxhall, saying the justices were “rounding third and heading for home.”

Dissenting Justice Mary DeGenaro wrote that the the Reds were escaping sales tax or use tax on promotional items that generally apply to similar purchases. She pointed out that the Reds often limit the promotional items, such as free to the first 30,000 fans.




[PREV] [1] ..[107][108][109][110][111][112][113][114][115].. [2221] [NEXT]
All
Headline Legal News
Legal Topics
Legal Business
Attorney News
Court News
Court Watch
Areas of Focus
Legal Interview
Opinions
Myanmar court rejects appeal of j..
Supreme Court to take up LGBT job..
Accuracy at core of Supreme Court..
Supreme Court asked to void Louis..
Nissan ex-chair Ghosn appeal on e..
6 appear in court on charges they..
High court declines to take Penns..
Texas’ high court keeps executio..
Court overrules judge in Coryell ..
Chief Justice Unveils Opioid-Rela..
South Korean court orders easing ..
Judges reject Afghanistan probe; ..
Court finds WikiLeaks founder Jul..
Parkland sheriff removal case hea..
Spacey’s lawyers returning to co..
Texas bans clergy from executions..
Philippine Supreme Court orders r..
Loughlin, Huffman due in court in..
Group takes oil refinery fight to..
Coaches, others due in court in c..




Santa Ana Workers' Compensation Lawyers
www.davidgentrylaw.com
Chicago Truck Drivers Lawyer
Chicago Workers' Comp Attorneys
www.krol-law.com
Bar Association Website Design
Bar Association Member Management
www.lawpromo.com
Indianapolis, IN Personal Injury Law Firm
Indian Personal Injury Attorneys
www.rwp-law.com
Downtown Manhattan Business Law Attorneys
Breach of Contract Lawyers
www.woodslaw.com
San Francisco Trademark Lawyer
San Francisco Copyright Lawyer
www.onulawfirm.com
Lorain Elyria Divorce Lawyer
www.loraindivorceattorney.com
Chicago Business Law Attorney
Corporate Litigation Attorneys
www.rothlawgroup.com
Surry County Criminal Defense Lawyers
Yadkin County Family Law Attorneys
www.dirussolaw.com
Connecticut Special Education Lawyer
www.fortelawgroup.com
Law Firm Web Design Templates
Lawyer Website Templates
www.webpromo.com
   Legal Resource
Headline Legal News for You to Reach America's Best Legal Professionals. The latest legal news and information - Law Firm, Lawyer and Legal Professional news in the Media.
 
 
 
Copyright © ClickTheLaw.com. All Rights Reserved. Legal Marketing Blog. The content contained on the web site has been prepared by Click The Law. as a service to the internet community and is not intended to constitute legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. By using the www.clickthelaw.com you agree to be bound by these Terms & Conditions.

Affordable Legal Web Designby Law Promo