''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
A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then conv ...
on paper and ink in excess of $100,000 consumed in any calendar year. The
Minneapolis ''Star Tribune'' initially paid the tax and sued for a refund.
Opinion of the Court
On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. The state of
Minnesota
Minnesota () is a state in the upper midwestern region of the United States. It is the 12th largest U.S. state in area and the 22nd most populous, with over 5.75 million residents. Minnesota is home to western prairies, now given over to ...
demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the
First Amendment
First or 1st is the ordinal form of the number one (#1).
First or 1st may also refer to:
*World record, specifically the first instance of a particular achievement
Arts and media Music
* 1$T, American rapper, singer-songwriter, DJ, and reco ...
's guarantee of
freedom of the press.
See also
* ''
Grosjean v. American Press Co.'' (1936)
*
List of United States Supreme Court cases, volume 460
This is a list of all the United States Supreme Court cases from volume 460 of the ''United States Reports
The ''United States Reports'' () are the official record ( law reports) of the Supreme Court of the United States. They include rulings, ...
Further reading
*
External links
*
1983 in United States case law
United States Supreme Court cases
United States Supreme Court cases of the Burger Court
United States Free Speech Clause case law
United States taxation and revenue case law
Mass media in Minneapolis–Saint Paul
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