The Ohio Supreme Court ruled Tuesday that the state's attempt to tax NASCAR for broadcasting its races in Ohio was unlawful.
At issue before the court was whether the state tax commissioner properly subjected those broadcasts to Ohio's commercial activities tax during an audit from 2005 to 2010. The tax requires payments on a company's annual sales.
The court ruled that the Daytona Beach, Florida-based NASCAR's broadcast revenue, licensing revenue, media revenue and sponsorship fees were wrongly subjected to the tax. A group of three justices on the 7-member court dissented over licensing fees.
The state had argued that it imposed the tax based on NASCAR's commercial activity, including the organization's sale of Ohio broadcast rights. Tuesday's ruling reverses a Board of Tax Appeals ruling in its favor and sends the organization's disputed tax bill -- which totaled US$529,520 -- back to the panel to be readjusted.
NASCAR maintained that its commercial activities in Ohio such as broadcasting races and selling merchandise are done by other companies -- Fox Broadcasting Co., for example -- which are taxed accordingly.
Applying the tax to NASCAR broadcasts in Ohio was "an unconstitutional expansion of tax liability for out-of-state content providers," it said.
In an opinion written by Justice Pat DeWine, the court agreed, determining that taxing NASCAR's broadcasts "did not lie within the tax commissioner's authority." That was because its broadcast, media and sponsorship agreements are based on fixed fees that "do not vary with the amount of use."
On the question of licensing agreements, Justices Melody Stewart, Jennifer Brunner and Michael Donnelly disagreed that they should not be subject to the tax.
They sided with the tax commissioner's decision to calculate licensing fees separately from sales of NASCAR's licensed products -- flags, mugs, grill covers, keychains, hood ornaments, fuzzy dice -- by its contract holder, BSI Products. NASCAR had argued that amounted to a double tax.
Stewart wrote: "If a homeowner hires a plumber to fix his sink and pays the plumber with earnings that Ohio has already taxed, Ohio is fully justified in also taxing what the homeowner paid the plumber as part of the plumber's earnings."
Prime Minister Justin Trudeau says the government is slashing immigration targets as he admits the government did not get the balance right following the COVID-19 pandemic.
It's a dream for many Canadians, trying to save up enough money for a down payment on their very first home. That was also the dream for the Esmeralda family, a family of five with two dogs who currently live in a Scarborough apartment building.
In part three of a four-part investigation into the seedy underbelly of the lucrative clothing donation bin industry, CTV W5's Jon Woodward and Joseph Loiero look into allegations that the industry is rife with organized crime activity.
Radon is a radioactive gas found in nearly every Canadian home. A new research study is putting a renewed spotlight on the invisible, odourless element that is the second-leading cause of lung cancer in Canada.
Donations are quickly pouring in for the family of a young woman who was found dead inside a Walmart in Halifax last weekend.
A new report by the Canadian Institute for Health Information says 83 per cent of adults in this country have a regular primary-care provider, but that still leaves 5.4 million adults without one.
A haunted house in the Ontario Town of Innisfil is causing a real scare for some people a week before Halloween.
Already low on inventory, the used car market is facing an additional supply crunch as fewer off-lease vehicles return to dealership lots 鈥 and that's contributing to higher prices.
Four people are dead and another is in hospital after a Tesla driving through downtown Toronto at a high rate of speed crashed into a guardrail and struck a concrete pillar on Lake Shore Boulevard.
Four people are dead and another is in hospital after a Tesla driving through downtown Toronto at a high rate of speed crashed into a guardrail and struck a concrete pillar on Lake Shore Boulevard.
Donations are quickly pouring in for the family of a young woman who was found dead inside a Walmart in Halifax last weekend.
Another local homeowner says trees owned by the City of Regina have caused damaged to his property for years and has resulted in tens of thousands of dollars spent from his own pocket.
Prime Minister Justin Trudeau on Thursday said he would lead his Liberal party into the next election despite mounting unhappiness among some of legislators about his performance.
An investigation into a climate of fear at a Montreal primary school has reignited a debate about secularism in Quebec's education system, with the provincial government pledging to consider new measures to keep religion out of classrooms.
Ontario needs more money to properly deliver the national $10-a-day child-care program now and beyond the life of the current agreement, the province's education minister has told the federal minister in a new letter.
Trash carried by a North Korean balloon fell on the presidential compound in central Seoul on Thursday, officials said, the second such case in recent months that raise concerns about the vulnerability of key South Korean sites during potential North Korean aggression.
The Israeli military has forced Palestinians to enter potentially booby-trapped houses and tunnels in Gaza to avoid putting its troops in harm鈥檚 way, according to an Israel Defense Forces (IDF) soldier and five former detainees.
British killer nurse Lucy Letby lost her bid Thursday to challenge her conviction for the attempted murder of a baby girl in her care.
France pledged to provide a 100-million euro (US$108-million) package to support Lebanon at an international conference Thursday, as President Emmanuel Macron said "massive aid" is needed to support the country where war between Hezbollah militants and Israel has displaced a million people, killed over 2,500, and deepened an economic crisis.
Widespread flooding and landslides set off by a tropical storm in the northeastern Philippines on Thursday left at least 24 people dead, swept away cars and prompted authorities to scramble for motorboats to rescue trapped villagers, some on roofs.
Russia has helped amplify and spread false and misleading internet claims about recent hurricanes in the United States and the federal government's response, part of a wider effort by the Kremlin to manipulate America's political discourse before the presidential election, new research shows.
Prime Minister Justin Trudeau says the government is slashing immigration targets as he admits the government did not get the balance right following the COVID-19 pandemic.
Prime Minister Justin Trudeau on Thursday said he would lead his Liberal party into the next election despite mounting unhappiness among some of legislators about his performance.
Prime Minister Justin Trudeau says the Liberal party is 'strong and united,' despite efforts from within his caucus to oust him as leader.
Radon is a radioactive gas found in nearly every Canadian home. A new research study is putting a renewed spotlight on the invisible, odourless element that is the second-leading cause of lung cancer in Canada.
A new report by the Canadian Institute for Health Information says 83 per cent of adults in this country have a regular primary-care provider, but that still leaves 5.4 million adults without one.
A quick shake of the head after a hard hit could signal that a person has a concussion, a new study suggests, based on the experiences of young athletes.
Vancouver Fire Rescue Services received its first shipment of new firefighting gear on Wednesday, advancing the department's plans to reduce cancer risk for its members.
Officials in Hong Kong said Wednesday they have discovered dinosaur fossils in the city for the first time on a remote, uninhabited island that's part of a geopark.
A meteor lit up our region's sky last night 鈥 with a large fireball shooting across the horizon over Lake Erie at around 7:00 p.m.
The imagination of Tim Burton has produced ghosts and ghouls, Martians, monsters and misfits -- all on display at an exhibition that is opening in London just in time for Halloween. But you know what really scares him? Artificial intelligence.
Ron Ely, who played the title character 'Tarzan' in the 1960s NBC series, has died at the age of 86.
Cardi B says she has been hospitalized with a medical emergency and will have to miss a Saturday night headlining performance at an Atlanta music festival.
Canada's discount airline is suspending operations to and from Saskatoon.
Equifax Inc. is launching a program to allow newcomers to transfer their foreign credit history to Canada.
Air Transat says it is laying off as many as 400 flight attendants, but plans to bring them back to work at some point.
A new resident at a Manitoba animal rescue has waddled her way into people's hearts.
Grab your passport and your sunscreen, Lonely Planet has just revealed its 30 must-visit destinations for 2025 as well as a brand-new rundown of top 10 travel trends.
The Radium Hot Springs in British Columbia's Kootenay National Park has undergone a $29-million makeover.
Chris Boucher was back, for at least one game. The veteran forward spent most of last season at the far end of the Toronto Raptors' bench, rarely seeing playing time.
An 18-year-old has filed a lawsuit over the ownership of the ball Shohei Ohtani made baseball history with when he became the inaugural member of the 50-50 club.
Former 'Malcolm in the Middle' star Frankie Muniz is set to continue his NASCAR career with a full-time ride in the Truck Series for 2025.
An increased risk of fire has prompted the recall of thousands of Honda hybrid vehicles in Canada.
A senior executive for Volkswagen in China has been deported for allegedly using cocaine and marijuana while on vacation in Thailand, according to Chinese authorities and German media reports.
The U.S. government's road safety agency is investigating Tesla's 'Full Self-Driving' system after getting reports of crashes in low-visibility conditions, including one that killed a pedestrian.
He is a familiar face to residents of a neighbourhood just west of Roncesvalles Avenue.
A meteor lit up our region's sky last night 鈥 with a large fireball shooting across the horizon over Lake Erie at around 7:00 p.m.
Residents of Ottawa's Rideauview neighbourhood say an aggressive wild turkey has become a problem.
A man who lost his life while trying to rescue people from floodwaters, and a 13-year-old boy who saved his family from a dog attack, are among the Nova Scotians who received a medal for bravery Tuesday.
A newly minted Winnipegger is hoping a world record attempt will help bring awareness for the need for more pump track facilities in the city.
A Springfield, Ont. man is being hailed a 'hero' after running into his burning home to save his two infant children.
Hortense Anglin was the oldest graduate to make her way across the platform at York University's Fall Convocation ceremony this week. At the age of 87, she graduated with an Honours degree in Religious Studies.
Looking for a scare with good intentions this Halloween season? The ghosts and ghouls of Eganville, Ont. invite families to tour the Haunted Walk at Lekbor Manor.
The image of a sleepy Saskatchewan small town with 'not a lot going on' is a well-known anecdote. However, one Saskatchewan company is hoping to change that 鈥 and allow communities both on and off the beaten path to share their stories and advertise what they have to offer.
A University of British Columbia employee and members of the Jewish community are speaking out following a protest that targeted a campus event featuring guest speakers with ties to Israel.
Legend has it that on a dark evening in 1988, friends of Supt. Joe Atherton quietly buried his body on the site of the old provincial RCMP headquarters in Vancouver.
Prime Minister Justin Trudeau says the government is slashing immigration targets as he admits the government did not get the balance right following the COVID-19 pandemic.
Four people are dead and another is in hospital after a Tesla driving through downtown Toronto at a high rate of speed crashed into a guardrail and struck a concrete pillar on Lake Shore Boulevard.
It's a dream for many Canadians, trying to save up enough money for a down payment on their very first home. That was also the dream for the Esmeralda family, a family of five with two dogs who currently live in a Scarborough apartment building.
Prime Minister Justin Trudeau says the government is slashing immigration targets as he admits the government did not get the balance right following the COVID-19 pandemic.
Richard Robert Mantha, accused of kidnapping and sexually assaulting several women at a rural property east of Calgary, has fired his legal counsel again.
A new report by the Canadian Institute for Health Information says 83 per cent of adults in this country have a regular primary-care provider, but that still leaves 5.4 million adults without one.
A consistent weather pattern will have Thursday turn out to be very similar to Wednesday.
Ottawa police are asking for the public鈥檚 help to identify a vehicle and its driver and passenger, as the investigation continues into a homicide late last month in Ottawa鈥檚 south end.
Quebec鈥檚 Bureau of Independent Investigations (BEI) is investigating after police in Gatineau, Que. shot and killed a man who allegedly stabbed an officer during an investigation.
Prime Minister Justin Trudeau says the government is slashing immigration targets as he admits the government did not get the balance right following the COVID-19 pandemic.
Montreal Mayor Valerie Plante announced Wednesday she would not seek a third mandate. Her decision has many talking about the demands of municipal leadership, particularly for women.
An investigation into a climate of fear at a Montreal primary school has reignited a debate about secularism in Quebec's education system, with the provincial government pledging to consider new measures to keep religion out of classrooms.
High temperatures have been trending in Montreal this season, but that could soon come to an end.
Wind looks to be the big weather story today. We should get gusts in the 30-40 km/h range starting late this morning and continuing through to early evening (7p.m.'ish).
Public feedback is divided on proposed changes to Jasper council鈥檚 pay, which includes increasing the base salary and eliminating per diems.
An Edmonton tow truck operator has been charged after police say he refused to release a vehicle to its owner.
Donations are quickly pouring in for the family of a young woman who was found dead inside a Walmart in Halifax last weekend.
WorkSafeNB is investigating a workplace fatality at a tire shop in Moncton, N.B., last week.
A volunteer treasurer is facing charges after funds went missing from Nova Scotia Premier Tim Houston鈥檚 riding.
A sentencing hearing for a Manitoba man who pleaded guilty to second-degree murder in the killings of his common-law partner and their two young children is set to begin Thursday.
The Manitoba government is extending its retail theft initiative.
A search has started at Prairie Green Landfill for the remains of two victims of a serial killer.
Another local homeowner says trees owned by the City of Regina have caused damaged to his property for years and has resulted in tens of thousands of dollars spent from his own pocket.
Eligible voter turnout for Saskatchewan provincial elections has declined nearly 30 per cent since 1982, according data from Elections Sask.
Regina police says officers will provide an update Thursday in its search for the suspect of a homicide that took place in the city during the summer of 2023.
Detective Robert Hofstetter examined Erb鈥檚 home after her death and came to several conclusions based on the blood stains he found there.
A psychologist who recently assessed Geovanny Villalba-Aleman believes he may have experienced a psychotic break before stabbing three people in a gender studies class at a University of Waterloo.
Corrections Service Canada has confirmed a women鈥檚 prison in Kitchener is in lockdown.
Federal housing minister Sean Fraser says he鈥檚 going to work directly with the cities of Saskatoon and Regina to tackle homeless encampments, after the province ignored his funding offer last month.
Eligible voter turnout for Saskatchewan provincial elections has declined nearly 30 per cent since 1982, according data from Elections Sask.
Canada's discount airline is suspending operations to and from Saskatoon.
The president and CEO of New Brunswick-based Covered Bridge Potato Chips is taking an 'extended leave of absence' after being charged with domestic violence this past weekend.
Sudbury police say a weapons call about a man pointing a gun at a woman in the city鈥檚 West End on Tuesday afternoon led to multiple charges.
A 72-year-old driver was charged Wednesday with following two closely after a five-vehicle crash sent several people to hospital in Parry Sound.
David Musyj said the process of establishing a new board continues, stressing that it took a longtime for the hospital group to get into the situation it's in and it will take time to make things right.
A 27-year-old man is miraculously alive after his pickup went over Hawk Cliff near Port Stanley. Fire fighters estimate that from the top to bottom of the embankment is around 270 feet.
Under tough cross-examination at the London courthouse on Wednesday, Rachel Johnson, 21, was asked a number of times why there was a delay in calling 911
A haunted house in the Ontario Town of Innisfil is causing a real scare for some people a week before Halloween.
Barrie police conducted a search on Wednesday of the last place Autumn Shaganash was seen in hopes of giving her family some answers to her mysterious disappearance.
Causing a disturbance at an Orillia shop drew the attention of local police.
In the Town of Tecumseh, residents and athletes alike are facing a pickleball problem that may prove costly.
About 3,155 threats have been detected by the artificial intelligence-powered security system at Windsor Regional Hospital over the past year.
As hospitals elsewhere in Ontario reintroduce mask mandates due to rising respiratory illnesses, Windsor hospitals are taking a more measured approach.
Legend has it that on a dark evening in 1988, friends of Supt. Joe Atherton quietly buried his body on the site of the old provincial RCMP headquarters in Vancouver.
Prime Minister Justin Trudeau says the government is slashing immigration targets as he admits the government did not get the balance right following the COVID-19 pandemic.
Two B.C. RCMP officers won鈥檛 face criminal charges for their use for force that left a man who had been arrested for public intoxication with a concussion, a torn shoulder and a chunk of his hair missing 鈥 but they could face professional discipline.
Dave Lindsey began growing giant pumpkins to bring a bit of magic to his grandkids' Halloween.
A U.S. District Court judge in Montana has sentenced a 27-year-old man from Kelowna, B.C., to 18 months in prison for using fake names to buy guns with the aim of selling them in Canada.
Nearly two years after a man was stabbed to death in downtown Kelowna, RCMP have made an arrest in the case.
A Lethbridge recovery centre, tasked with helping residents struggling with addictions, is celebrating its first year of success in the community.
Graduate students looking to become mental-health professionals will have more opportunities to study in the University of Lethbridge鈥檚 Master of Education Counselling Psychology program.
A dazzling light display is making its return to Lethbridge this holiday season.
The lack of 24-hour public washrooms has been a long-standing issue in the Sault, especially considering the rise in homelessness.
The union representing the fire rangers with the Ministry of Natural Resources says money won鈥檛 fix the systemic problems in the workplace.
Rallies by a group called Voices Against Violence took place across the country on Monday, including Sault Ste. Marie.
Investigators found the remains of a 77-year-old American man on Wednesday at the scene of a fire that destroyed a hotel in western Newfoundland earlier on the weekend.
Police in western Newfoundland say a 77-year-old man visiting the province from Kansas is missing after a fire at a hotel in Deer Lake, N.L.
At 2 p.m. on Thursday, the scene at the Lions Club in Clarenville, N.L., rivalled any rowdy St. John's bar that thumps with music late on a weekend night.
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