Legal Opinion
Redwood Empire Publishing Co. v. State Board of Equalization
California Court of Appeal
Decided February 16, 1989No. A038555PublishedCited by 5 opinions
1Opinion of the Court
Opinion
SMITH, J.
Revenue and Taxation Code section 6362 exempts from this state’s sales and use tax the gross receipts from any “newspaper” or “periodical” issued at regular intervals not exceeding three months. By administrative regulation, the State Board of Equalization (Board) has adopted a definition of newspapers and periodicals which excludes publications consisting of more than 90 percent advertising. The primary issue raised on this appeal is whether the classification created by this regulation constitutes an impermissible infringement on First Amendment liberties or a denial of…
2Cases cited21 opinions
- Central Hudson Gas & Electric Corp. v. Public Service CommissionSupreme Court of the United States · 1980
- Virginia State Board of Pharmacy v. Virginia Citizens Consumer Council, Inc.Supreme Court of the United States · 1976
- Metromedia, Inc. v. City of San DiegoSupreme Court of the United States · 1981
- Ohralik v. Ohio State Bar Assn.Supreme Court of the United States · 1978
- Carey v. BrownSupreme Court of the United States · 1980
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3Cited by5 opinions
- Arizona Department of Revenue v. Great Western Publishing, Inc.Court of Appeals of Arizona · 1999
- Maryland Pennysaver Group, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1991
- HJ Wilson Co. v. STATE TAX COM'NMississippi Supreme Court · 1998
- Great-West Life Assurance Co. v. State Board of EqualizationCalifornia Court of Appeal · 1993
- H. J. Wilson Company, Inc. v. Mississippi State Tax CommissionMississippi Supreme Court · 1996