COLUMBUS, Ohio — The Ohio Supreme Court says it will hear arguments in a dispute over promotions offered by the Cincinnati Reds to ticket buyers including bobbleheads and other items.

At issue is whether the Reds are exempt from paying tax on the purchase of the promotional items.

Attorneys for the Reds argue they don’t have to pay tax on the purchase of promotional items because they resell them as part of the ticket package.

Ohio law exempts companies from paying tax on items they buy to resell.

The state tax commissioner says the promotional items should be taxed because the Reds bought the items as giveaways and they aren’t selling them with the tickets.

The state Supreme Court on Wednesday agreed to hold oral arguments. No date was set.