ðə kˈoːɹt ɹˈuːld ðætðə tˈæks kɹˈɛdɪt vˈaɪəleɪɾᵻd ðə kˈɑːmɜːs klˈɔːz ænd ɛndʒˈɔɪnd ɪts ɛnfˈoːɹsmənt, bɪkˈʌz ɪt kˌoʊˈɜːst bˈɪznəsᵻz ðæt wɜːɹ ɔːlɹˌɛdi sˈʌbdʒɛkt tʊ oʊhˈaɪoʊz fɹˈæntʃaɪz tˈæks tʊ ɛkspˈænd lˈoʊkəli ɹˈæðɚ ðɐn ˌaʊɾəvstˈeɪt, æt ðɪ ɛkspˈɛns ʌv ˌɪntɚstˈeɪt kˈɑːmɜːs.
The court ruled that the tax credit violated the Commerce Clause and enjoined its enforcement, because it coerced businesses that were already subject to Ohio's franchise tax to expand locally rather than out-of-state, at the expense of interstate commerce.