Hearst Corp. v. Director of Revenue

The record demonstrates that the director of revenue, during the period covered by the petition for review, collected sales and use tax from magazines but not from newspapers. It is patent that this practice, if authorized by the governing statutes, would discriminate between different kinds of print media by reason of their content, and so would violate the first amendment to the Constitution of the United States. Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue, 460 U.S. 575, 103 S.Ct. 1365, 75 L.Ed.2d 295 (1983); Arkansas Writers’ Project, Inc. v. Ragland, 481 U.S. 221,…