Bobbleheads: Should they be taxed? That's an actual Ohio Supreme Court case.

COLUMBUS - Should the Cincinnati Reds pay taxes on that Joey Votto bobblehead?

The Ohio Supreme Court soon will decide the case of the bobbleheads – or the case of the players' cards, t-shirts and other Reds memorabilia, if you prefer those promotional products.

Here is the dispute: Say the Reds play the Miami Marlins in a game that few fans wish to attend. To boost ticket sales, the Reds might offer a bobblehead or other memorabilia.

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The Reds' attorneys argue the price of that bobblehead is included in the price of the ticket. They are reselling you an item that they previously purchased for this purpose – and those types of sales are not taxed under Ohio law.

Treat the bobbleheads like the toys in a McDonald's Happy Meal, Reds attorneys argue in court records. Those toys aren't taxed in Ohio even though they might induce someone to purchase the meal.

But the Ohio Department of Taxation disagrees. They say the Reds owe $88,000 in taxes for those promotional materials distributed between 2008 and 2010, tax department spokesman Gary Gudmundson said.

Tax officials argue the Reds did not charge a separate, distinct amount for the bobbleheads. Tickets purchased on bobblehead days did not cost more than those purchased on days when no bobbleheads were distributed. If someone chose not to grab a bobblehead at the ballpark entrance, his ticket wasn't discounted.

Therefore, the state Board of Tax Appeals told the Reds to pay those taxes. If the Reds wanted a bobblehead exception, state attorneys said, they could ask state lawmakers for one.

Disagreeing with that decision, the Reds appealed to the Ohio Supreme Court. On Wednesday, the state's top court agreed to look at the case.

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Why take the bobblehead case? It could have far-reaching implications for sports teams and businesses alike.

"The practice of dispensing free promotional items to bolster ticket sales is not unique to the Cincinnati Reds. It is a widespread practice across the country and not limited to professional sports teams (or even limited to sports teams)," attorneys for the state tax department wrote, including the parenthetical.

Attorney Steven A. Dimengo, who is representing the Reds, and Michael Anderson, a spokesman for the team, declined to comment on the pending case.

The Associated Press contributed to this article.