Minneapolis Star Tribune Co. v. Commissioner - Wikipedia

Minneapolis Star Tribune Company v. Commissioner
Argued January 12, 1983
Decided March 29, 1983
Full case nameMinneapolis Star Tribune Company v. Commissioner
Citations460 U.S. 575 (more)
103 S. Ct. 1365; 75 L. Ed. 2d 295; 1983 U.S. LEXIS 6
Case history
Prior314 N.W.2d 201 (Min. 1981)
Special taxes imposed on ink and paper are unconstitutional under the First Amendment.
Court membership
Chief Justice
Warren E. Burger
Associate Justices
William J. Brennan Jr. · Byron White
Thurgood Marshall · Harry Blackmun
Lewis F. Powell Jr. · William Rehnquist
John P. Stevens · Sandra Day O'Connor
Case opinions
MajorityO'Connor, joined by Burger, Brennan, Marshall, Stevens, Powell (in full); White (in part; Blackmun (in part)
Laws applied
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[edit]

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[edit]

Further reading[edit]

  • Schwartz, Bernard (1992). Freedom of the Press. New York: Facts on File. ISBN 0-8160-2505-3.

External links[edit]