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1983 United States Supreme Court case
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.
Court finding
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 .
See also
Further reading
Schwartz, Bernard (1992). Freedom of the press . New York: Facts on File. ISBN 0-8160-2505-3 .
References
^ [1] Full text of the opinion on Findlaw.com
External links
Text of Minneapolis Star Tribune Company v. Commissioner , 460 U.S. 575 (1983) is available from: Findlaw Justia
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