Does Ohio Law Imposing Sales Tax on Satellite TV But Not on Cable Violate U.S. Commerce Clause?

Suit Alleges Unequal Treatment of In-State, Interstate Competitors

DIRECTV, Inc. et al. v. (Richard A. Levin), Tax Commissioner of Ohio, Case no. 2009-0627

10th District Court of Appeals (Franklin County)

ISSUE: Does an Ohio law that imposes state sales tax on pay TV services that are transmitted directly to a satellite receiver at the consumer's location, but does not impose sales tax on competing pay TV services that are delivered to consumers via cable, violate the Commerce Clause of the U.S. Constitution by giving preferential treatment to companies that have a substantial "on-the ground" presence in Ohio over interstate competitors?