DIRECTV, Inc. v. Levin

[Cite as DIRECTV, Inc. v. Levin, 128 Ohio St.3d 68,

2010-Ohio-6279.] DIRECTV, INC. ET AL., APPELLANTS, v. LEVIN, TAX COMMR., APPELLEE. [Cite as DIRECTV, Inc. v. Levin, 128 Ohio St.3d 68,

2010-Ohio-6279.] Taxation — Sales tax — R.C. 5739.01(B)(3)(p) — Satellite-broadcasting services — Taxation of sales of satellite-broadcasting services but not of cable- broadcasting services does not violate Commerce Clause of United States Constitution — Differential tax treatment of two categories of companies is constitutional when difference results solely from nature of business and not from location of…