NASCAR appeals to Ohio Supreme Court in business tax fight

NASCAR Holdings is waving the yellow caution flag over what it calls important constitutional questions in a business tax case it is asking the Ohio Supreme Court to hear.

The state tax commissioner determined that NASCAR should be paying the Commercial Activities Tax, based on the premise that its intellectual property was being used and viewed in Ohio.

This spring, the Board of Tax Appeals backed up the commissioner.

Now NASCAR is appealing to the Ohio Supreme Court.

Just because Ohioans can watch NASCAR races on TV and buy NASCAR-branded stuff doesn't mean the Florida-based organization should have to pay an Ohio tax, NASCAR says. Instead, other entities that license NASCAR's intellectual property and decide to do business in Ohio are paying the appropriate taxes, NASCAR says.

It also says there is a bigger question at stake.

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