Promotional Merchandise at Baseball Games Exempt in Ohio

Monday, December 3rd, 2018

 
 
Cincinnati Reds promotional merchandise kiosk.
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The Supreme Court of Ohio recently ruled on the taxability of promotional merchandise given away at the Cincinnati Reds baseball games. The court decided that the transfer of promotional merchandise to a game attendee was exempt as a sale for resale.

Unique merchandise - from bobbleheads, shirts, and blankets to caps, player cards, and photographs - could only be obtained by attending a game. Fans who purchased tickets to the games did so with the expectation that they would receive promotional merchandise.

The court found that the promotional merchandise was resold to fans, along with the privilege to attend the game, through ticket purchases.

https://www.ttrus.com/PromotionalMerchandiseatBaseballGamesExemptinOhio


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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