Legal Opinion
Leathers v. Medlock
Supreme Court of the United States
Decided April 16, 1991No. 90-29PublishedCited by 224 opinions
1Opinion of the CourtJustice O'CoNNoR
These consolidated cases require us to consider the constitutionality of a state sales tax that excludes or exempts certain segments of the media but not others.
I
Arkansas' Gross Receipts Act imposes a 4% tax on receipts from the sale of all tangible personal property and specified services. Ark. Code Ann. §~ 26-52-301, 26-52-302 (1987 and Supp. 1989). The Act exempts from the tax certain sales of goods and services. § 26-52-401 (Supp. 1989). Counties *442within Arkansas impose a 1% tax on all goods and services subject to taxation under the Gross Receipts Act, §§26-74-307, 26-74-222 (1987 and…
2Cases cited16 opinions
- Cohen v. CaliforniaSupreme Court of the United States · 1971
- Speiser v. RandallSupreme Court of the United States · 1958
- Oklahoma Press Publishing Co. v. WallingSupreme Court of the United States · 1946
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by224 opinions
- R. A. v. v. City of St. PaulSupreme Court of the United States · 1992
- Turner Broadcasting System, Inc. v. Federal Communications CommissionSupreme Court of the United States · 1994
- Simon & Schuster, Inc. v. Members of the New York State Crime Victims BoardSupreme Court of the United States · 1991
- Gentile v. State Bar of Nev.Supreme Court of the United States · 1991
- National Amusements, Inc. v. Town of DedhamCourt of Appeals for the First Circuit · 1995
219 more not listed; retrieve them via the Exa API.