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.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

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 or call 866.578.8193.

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...