Directv, Inc. v. Levin

Grey, Judge.

{¶ 1} Defendant-appellant, Richard A. Levin, in his capacity as tax commissioner of the state of Ohio, appeals from a judgment of the Franklin County Court of Common Pleas in favor of plaintiffs-appellees, DIRECTV, Inc. and EchoStar Satellite Corporation (“DIRECTV” and “EchoStar,” or collectively, “plaintiffs”). The plaintiffs have cross-appealed on some subsidiary aspects of the trial court’s decision.

{¶ 2} The issue raised in this case is the constitutionality of various Ohio sales tax provisions affecting satellite television providers and cable television providers.

{¶ 3} In…