Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue

Minnesota exempted publications from its general sales tax from 1967 to 1971, then imposed a separate 'use tax' on the ink and paper consumed in producing publications, later amended to exempt the first $100,000 of ink and paper used annually; after that exemption, only eleven publishers incurred any tax liability, and Minneapolis Star & Tribune Co. (plaintiff) alone paid roughly two-thirds of the tax's total revenue in successive years. The Star & Tribune sued the Minnesota Commissioner of Revenue (defendant), arguing the tax unconstitutionally burdened its freedom of the press, and the Minnesota Supreme Court upheld the tax as constitutional.