The Ohio Supreme Court has scheduled oral arguments in a case involving the state’s attempt to tax NASCAR for broadcasting its races in Ohio. At issue before the court is whether the state tax commissioner properly subjected those broadcasts to Ohio’s commercial activities tax…during an audit from 2005 to 2010. The tax requires payments on a company’s annual sales. Oral arguments have been set for Jan. 25. The state argues its imposing of the tax is based on NASCAR’s commercial activity, meaning the organization’s sale of Ohio broadcast rights. NASCAR could avoid the issue by excluding Ohio from its licensing contracts, the state said in a September court filing. The Tax Commissioner determined NASCAR owed Ohio $549,520, according to court records.