DIRECTV, INC. v. LEVIN

No. 2009-0627.

128 Ohio St.3d 68 (2010)

2010-Ohio-6279

DIRECTV, INC. ET AL., Appellants, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided December 27, 2010.


Attorney(s) appearing for the Case

Orrick, Herrington & Sutcliff, L.L.P., E. Joshua Rosenkranz , and Jeremy N. Kudon ; Steptoe & Johnson, L.L.P., Pantelis Michalopoulos , and Mark F. Horning ; and Calfee, Halter & Griswold, L.L.P., and Peter A. Rosato , for appellants.

Richard Cordray , Attorney General, and Lawrence D. Pratt , Alan P. Schwepe , Julie E. Brigner , Damion M. Clifford , and Barton A. Hubbard , Assistant Attorneys General, for appellee.

David Parkhurst ; and Vorys, Sater, Seymour & Pease, L.L.P., and Robert J. Krummen , urging affirmance for amicus curiae National Governors Association.

Sutherland, Asbill & Brennan, L.L.P., and Eric S. Tresh ; Walter Hellerstein ; and Vorys, Sater, Seymour & Pease, L.L.P., Douglas R. Matthews , and Michael J. Hendershot , urging affirmance for amici curiae Time Warner Cable, ComCast, and Cox Communications.

John A. Swain and David C. Crago , urging affirmance for amicus curiae Ohio Cable Telecommunications Association.

Fleischman & Harding, L.L.P., Arthur H. Harding , Craig A. Gilley , and Micah M. Caldwell ; and Ulmer & Berne, L.L.P., and Donald J. Mooney Jr. , urging affirmance for amicus curiae Institute for Policy Innovation.

Roy Cooper , North Carolina Attorney General, Christopher G. Browning Jr. , Solicitor General, Gary R. Govert , Special Deputy Attorney General, and Michael D. Youth , Assistant Attorney General; Mark L. Shurtleff , Utah Attorney General, and Annina M. Mitchell , Solicitor General, urging affirmance for amici curiae states of North Carolina, Utah, Delaware, Florida, Illinois, Kansas, Kentucky, Maryland, Michigan, Mississippi, Missouri, Rhode Island, Tennessee, Virginia, and West Virginia.

Shirley K. Sicilian and Sheldon H. Laskin , urging affirmance for amicus curiae Multistate Tax Commission.

Brooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., Marcus W. Trathen , Charles F. Marshall , and Julia C. Ambrose ; and Kegler, Brown, Hill & Ritter, L.P.A., and Paul D. Ritter Jr. , urging affirmance for amicus curiae National Conference of State Legislatures.

Jones Day , Douglas R. Cole , and Erik J. Clark , urging reversal for amicus curiae Constitutional Law Professors.

Hinman & Carmichael, L.L.P., and John A. Hinman , urging reversal for amicus curiae Specialty Wine Retailers Association.

Mark C. Ellison , urging reversal for amicus curiae National Rural Telecommunications Cooperative.

Chester, Willcox & Saxbe, L.L.P., Gerhardt A. Gosnell II , and Donald C. Brey , urging reversal for amicus curiae Satellite Broadcasting and Communications Association, ACE Satellite, Buckeye Dish Installation, Inc., Cable Alternatives, Primeview Satellite, Kidwell Satellite, Richland County Satellite, Premiere Satellite & Electronics, Inc., Wells Family Equipment, Thobe TV, Felix Electronics, Vince's TV & Appliance, Digi-Tech Satellite, Dudley Satellites, George's Electronics, Inc., and Progressive Satellite.


O'DONNELL, J.

{¶ 1} DIRECTV, Inc., and EchoStar Satellite, L.L.C. ("the satellite companies") appeal from a decision of the Tenth District Court of Appeals and ask us to consider whether the imposition of a sales tax on the retail sale of satellite broadcasting services without also imposing the same tax on cable broadcasting services violates the Commerce Clause of the United States Constitution...

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