LIMA, OHIO — Marc Bowker has not received reimbursement for tariffs paid by his distributor despite a Supreme Court ruling that invalidated the legal basis for the levies and a federal process to refund more than $160 billion in collected revenue. Sideshow Collectibles informed Bowker that it has not received any tariff refunds, leaving the retailer without the funds it expects from the government action.

Bowker is the owner of Alter Ego Comics in Lima, Ohio. Action figures drive approximately 70% of the store's revenue, making import costs a significant factor in its operations. Bowker has paid his supplier more than $16,000 in tariffs since the implementation of the initial tariff measures.

Sideshow Collectibles is Bowker's distributor. The company directly paid U.S. Customs and Border Protection for the tariffs. These payments occurred even though comics sold by Alter Ego Comics are primarily imported from Canada. Canadian comics are not currently included in the active tariff measures.

To manage the financial impact, Bowker previously charged customers a 3% tariff fee to offset increased costs. He later discontinued the 3% tariff fee and absorbed the cost himself. Despite these expenses, Bowker reported that business at Alter Ego Comics is up this year.

The Supreme Court ruled on February 1, 2026, that President Trump's use of The International Emergency Economic Powers Act (IEEPA) to enact many tariffs was illegal. On the same date, the federal government began the process of refunding more than $160 billion in IEEPA-based tariff revenue. The disconnect between the start of this refund process and the lack of payment to Sideshow Collectibles remains unresolved.

Customs and Border Protection has stated that refunds are being processed on a rolling basis, with priority given to direct payers of record. Distributors like Sideshow Collectibles must file claims through the Automated Commercial Environment system to receive reimbursements. As of March 15, 2026, CBP had issued approximately $22 billion in refunds to eligible parties. It is unclear why Sideshow Collectibles has not yet filed a claim or received funds, though company representatives have not responded to requests for comment. The timeline for full disbursement remains uncertain, and retailers like Bowker depend on downstream reimbursement from distributors after they receive federal payments.