NASCAR HOLDINGS, INC., Appellant,
v.
MCCLAIN, Tax Commr., Appellee.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted January 25, 2022.
Decided November 22, 2022.
Attorney(s) appearing for the Case
Taft, Stettinius & Hollister, L.L.P., Jeremy A. Hayden, Aaron M. Herzig, and Brian A. Morris, Cincinnati, for appellant.
Dave Yost, Attorney General, Benjamin M. Flowers, Solicitor General, John L. Rockenbach, Deputy Solicitor General, and Christine T. Mesirow and Raina Nahra Boulos, Assistant Attorneys General, for appellee, Tax Commissioner Jeffrey McClain.
Kevin Shimp, urging reversal for amicus curiae, Ohio Chamber of Commerce.
DeWine, J.
{¶ 1} Millions of fans worldwide watched on television as rookie driver Austin Cindric crossed the finish line to win the 2022 Daytona 500. Some of those viewers were in Ohio. They were able to watch because NASCAR had sold the broadcast rights to FOX Broadcasting Company and FOX had licensed those rights to local television...
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