Ohio's sales tax does not discriminate against satellite broadcasters

June 2012

Overview

The imposition of Ohio's sales tax on satellite broadcasting services, but not on cable broadcasting services, does not favor in-state interests at the expense of out-of-state interests per the Ohio Supreme Court's 2010 DIRECTV decision. On June 25, 2012, the United States Supreme Court denied review of the Ohio Supreme Court decision in DIRECTV v. Levin, 941 N.E.2d 1187 (Ohio 2010), thus making final the Ohio Supreme Court's decision.

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Peter Michalowski
National SALT Practice Leader
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