Concur/dissent White End date 1983 | Dissent Rehnquist | |
Full case name Minneapolis Star Tribune Company v. Commissioner Citations 460 U.S. 575 (more)75 L. Ed.2d, 103 S. Ct. 1365 (1983) Prior history 314 N.W.2d 201 (Min. 1981) Majority O'Connor, joined by Burger, Brennan, Marshall, Blackmun, Stevens, Powell People also search for American Booksellers Foundation for Free Expression v. Strickland | ||
Minneapolis Star Tribune Company v. Commissioner, 460 U.S. 575 (1983), was an opinion of the Supreme Court of the United States overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year. The Minneapolis Star Tribune initially paid the tax and sued for a refund.
Opinion of the Court
On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the First Amendment's guarantee of freedom of the press.
References
Minneapolis Star Tribune Co. v. Commissioner Wikipedia(Text) CC BY-SA