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Ohio court to hear NASCAR challenge of tax on broadcasts

COLUMBUS, Ohio (AP) — The Ohio Supreme Court has scheduled oral arguments in a case involving the state's taxing of broadcasts of NASCAR races. At issue before the court is whether the state tax commissioner properly subjected those broadcasts to Ohio's commercial activities tax. The state argues the imposing of the tax is based on the organization's commercial activity, meaning its sale of the right to broadcast its races in Ohio. Court records show the tax department determined NASCAR owed Ohio $549,520. NASCAR maintains its commercial activities in Ohio such as broadcasting races and selling merchandise are done by other companies and are taxed accordingly. Oral arguments have been set for Jan. 25.

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