Legal Opinion
Hearst Corp. v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
Decided October 19, 1990No. 89-1863PublishedCited by 32 opinions
1Opinion of the Court
SNELL, Justice.
Appellant, The Hearst Corporation (Hearst), appeals from an adverse ruling of the district court. The district court affirmed the decision of the Iowa Department of Revenue and Finance (department), holding that the taxed publications of Hearst are not “newspapers” as that undefined term is used in Iowa Code section 422.45(9) (1977) and, therefore, do not qualify for an exemption to Iowa’s sales and use tax; that the tax on Hearst’s publications is not in violation of the freedom of speech and press provisions of the First Amendment to the United States and Iowa Constitutions;…
2Cases cited49 opinions
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- Arnett v. KennedySupreme Court of the United States · 1974
- Police Dept. of Chicago v. MosleySupreme Court of the United States · 1972
- Colten v. KentuckySupreme Court of the United States · 1972
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3Cited by32 opinions
- Exira Community School District v. StateSupreme Court of Iowa · 1994
- Home Builders Ass'n of Greater Des Moines v. City of West Des MoinesSupreme Court of Iowa · 2002
- Frideres v. SchiltzSupreme Court of Iowa · 1995
- Shaw v. Soo Line RailroadSupreme Court of Iowa · 1990
- Lscp, Lllp v. Courtney M. Kay-Decker, Director, Iowa Department of RevenueSupreme Court of Iowa · 2015
27 more not listed; retrieve them via the Exa API.