The Supreme Court in Ohio has just upheld the Ohio sales tax on “satellite broadcasting service” meaning satellite TV service provided directly to customer homes without cable-like local distribution facilities.  The Ohio satellite TV sales tax, by its terms, expressly applies to satellite TV service but not cable television or telephone-company TV services.  Ohio joins Kentucky, North Carolina and the 6th Circuit Court of Appeals in finding that such a satellite TV tax is not an unconstitutional burden on interstate commerce, even if it effectively favors local service providers with facilities on the ground, because the tax is written to apply to a specific technology and means of delivery, rather than on the basis of the location of the service provider.  (DirecTV, Inc. v. Levin, Ohio Supreme Court, Slip Opinion No. 2010-Ohio-6279)

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