Vermont Society of Ass'n Executives v. Milne

The Court today invalidates a state sales tax on the ground that it impermissibly singles out a class of speakers, lobbyists, in violation of the First Amendment. Although I agree that lobbyists — as a profession specializing in “petitioning] the Government” — are entitled to First Amendment protection, I do not share the Court’s view that the tax impermissibly discriminates against them. U.S. Const. Amend. I. At its core, the lobbyist-expenditure tax functions as a content-neutral extension of Vermont’s general sales tax, and therefore presents no First Amendment violation. I respectfully…