Minneapolis Star Tribune Co. v. Commissioner
|Minneapolis Star Tribune Company v. Commissioner|
|Argued January 12, 1983|
Decided March 29, 1983
|Full case name||Minneapolis Star Tribune Company v. Commissioner|
|Citations||460 U.S. 575 (more)|
|Prior||314 N.W.2d 201 (Min. 1981)|
|Special taxes imposed on ink and paper are unconstitutional under the First Amendment.|
|Majority||O'Connor, joined by Burger, Brennan, Marshall, Stevens, Powell (in full); White (in part; Blackmun (in part)|
|U.S. Const. amend. I|
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.
- Text of Minneapolis Star Tribune Co. v. Commissioner, 460 U.S. 575 (1983) is available from: CourtListener Findlaw Google Scholar Justia Library of Congress OpenJurist Oyez (oral argument audio)
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