Cincinnati Reds, L.L.C. v. Testa (Slip Opinion)

Citations

• 2018 Ohio 4669
• 122 N.E.3d 1178
• 155 Ohio St. 3d 512

Syllabus

Taxation—Use tax—Sale-for-resale exemption, R.C. 5739.01(E)—Promotional items distributed at professional baseball games were transferred with the purpose to \resell\ them for consideration and therefore qualified for tax exemption—Decision of Board of Tax Appeals reversed and cause remanded.