Tax associate Joshua Thomas authored an article published by The Sports Lawyers Journal examining the taxation of bobbleheads at Major League Baseball games and arguing that these promotional items should not be taxed. Some MLB teams have historically been taxed on promotional items given away to fans, including the iconic bobblehead. Four state supreme courts have considered the issue, with two finding a tax was warranted and the others finding that no tax should be imposed. In the article, Joshua covers the history of bobbleheads in baseball, tax theory, and existing cases.
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