Minneapolis Star Tribune Company v. Commissioner
Encyclopedia
Minneapolis Star Tribune Company v. Commissioner, , 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.
On its face, this ruling finds that state tax systems cannot treat the press differently than 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
.
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...
overturning a use tax
Use tax
A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise "tax free" tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state , regardless of where the purchase took place...
on paper and ink in excess of $100,000 consumed in any calendar year.
On its face, this ruling finds that state tax systems cannot treat the press differently than any other business without significant and substantial justification. The state of Minnesota
Minnesota
Minnesota is a U.S. state located in the Midwestern United States. The twelfth largest state of the U.S., it is the twenty-first most populous, with 5.3 million residents. Minnesota was carved out of the eastern half of the Minnesota Territory and admitted to the Union as the thirty-second state...
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 Amendment to the United States Constitution
The First Amendment to the United States Constitution is part of the Bill of Rights. The amendment prohibits the making of any law respecting an establishment of religion, impeding the free exercise of religion, abridging the freedom of speech, infringing on the freedom of the press, interfering...
's guarantee of freedom of the press
Freedom of the press
Freedom of the press or freedom of the media is the freedom of communication and expression through vehicles including various electronic media and published materials...
.
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