Legal Opinion
Arkansas Writers' Project, Inc. v. Ragland
Supreme Court of the United States
Decided April 22, 1987No. 85-1370PublishedCited by 468 opinions
1Opinion of the CourtJustice Marshall
The question presented in this case is whether a state sales tax scheme that taxes general interest magazines, but exempts newspapers and religious, professional, trade, and sports journals, violates the First Amendment’s guarantee of freedom of the press.
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Since 1935, Arkansas has imposed a tax on receipts from sales of tangible personal property. 1935 Ark. Gen. Acts 233, §4, pp. 593, 594, now codified at Ark. Stat. Ann. §84-1903(a) (1980 and Supp. 1985). The rate of tax is currently four percent of gross receipts. § 84-1903 (three percent); Ark. Stat. Ann. §84-1903.1 (Supp. 1985)…
2Cases cited17 opinions
- Neil v. BiggersSupreme Court of the United States · 1972
- Valley Forge Christian College v. Americans United for Separation of Church and State, Inc.Supreme Court of the United States · 1982
- Virginia State Board of Pharmacy v. Virginia Citizens Consumer Council, Inc.Supreme Court of the United States · 1976
- Police Dept. of Chicago v. MosleySupreme Court of the United States · 1972
- Martinez v. CaliforniaSupreme Court of the United States · 1980
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3Cited by468 opinions
- DaimlerChrysler Corp. v. CunoSupreme Court of the United States · 2006
- R. A. v. v. City of St. PaulSupreme Court of the United States · 1992
- Church of the Lukumi Babalu Aye, Inc. v. City of HialeahSupreme Court of the United States · 1993
- Turner Broadcasting System, Inc. v. Federal Communications CommissionSupreme Court of the United States · 1994
- Rust v. SullivanSupreme Court of the United States · 1991
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