Cincinnati Reds Strike Out on Resale Exemption for Promotional Items

Wednesday, May 24th, 2017

Cincinati Reds Baseball game.

The Ohio Board of Tax Appeals recently ruled that promotional items provided free-of-charge to baseball fans were not exempt for resale.

The Cincinnati Reds gave fans free promotional items such as bobble head dolls, player cards, and other memorabilia. The items were given away on a first-come, first-serve basis. Promotional items were not available at all games, and ticket prices did not vary depending on availability.

The Ohio resale exemption does not apply to gifts. For the resale exemption to apply, property must be resold for a consideration. Fans did not pay for the items at games, and did not pay an increased ticket price for games where promotional items were offered. As a result, the resale exemption did not apply, and the purchase of promotional items was subject to use tax.

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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.

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