Titan Sports, Inc. v. State Athletic Control Board

LASSER, P.J.T.C.

This case involves the constitutional validity of the New Jersey boxing and wrestling media rights tax. N.J.S.A. 5:2A-20. Plaintiff, Titan Sports, Inc. (“Titan”), contends that the tax as applied by the State Athletic Control Board (the “board”) violates the First Amendment as well as the Commerce Clause of the United States Constitution.

In an earlier decision on cross motions for summary judgment, I held that Titan’s professional wrestling productions constitute symbolic speech and are thus a form of First Amendment-protected speech. I also held that, pursuant to the Commerce…