arkansas
writers
project
ragland
argued
january
decided
april
arkansas
imposes
tax
receipts
sales
tangible
personal
property
exempts
numerous
items
including
newspapers
religious
professional
trade
sports
journals
publications
printed
published
within
state
magazine
exemption
appellant
publishes
arkansas
general
interest
magazine
includes
articles
variety
subjects
including
religion
sports
relying
minneapolis
star
tribune
minnesota
revenue
appellant
sought
refund
sales
tax
paid
since
asserting
magazine
exemption
must
construed
include
magazine
subjecting
magazine
sales
tax
sales
newspapers
magazines
exempt
violated
first
fourteenth
amendments
appellee
denied
refund
claim
appellant
sought
review
state
chancery
stating
additional
claim
injunctive
relief
attorney
fees
granted
appellant
summary
judgment
construing
magazine
exemption
include
appellant
magazine
published
printed
arkansas
arkansas
reversed
holding
magazine
exemption
applies
religious
professional
trade
sports
periodicals
rejected
claim
exemption
granted
publications
discriminated
appellant
ruling
success
claim
avail
appellant
nothing
since
still
subject
tax
even
exemption
fell
also
refused
find
appellant
first
fourteenth
amendment
rights
violated
ruling
sales
tax
permissible
ordinary
form
taxation
publishers
immune
accordingly
consider
appellant
attorney
fees
claim
held
appellant
standing
challenge
arkansas
sales
tax
scheme
appellee
argument
appellant
asserted
injury
redress
since
appellant
concededly
publishes
neither
newspaper
religious
professional
trade
sports
journal
unpersuasive
since
effectively
insulate
underinclusive
statutes
constitutional
challenge
appellant
alleged
sufficient
personal
stake
litigation
outcome
state
holding
stands
total
bar
appellant
relief
constitutional
attack
holds
promise
escape
burden
imposed
upon
challenged
statute
arkansas
sales
tax
scheme
taxes
general
interest
magazines
exempts
newspapers
religious
professional
trade
sports
journals
violates
first
amendment
freedom
press
guarantee
pp
even
though
evidence
improper
censorial
motive
arkansas
tax
burdens
rights
protected
first
amendment
discriminating
small
group
magazines
including
appellant
magazines
pay
tax
selective
taxation
one
types
discrimination
identified
minneapolis
star
indeed
use
even
disturbing
case
arkansas
statute
requires
official
scrutiny
publications
content
basis
imposing
tax
incompatible
first
amendment
whose
requirements
avoided
merely
statute
burden
expression
particular
views
expressed
specific
magazines
exempts
members
media
might
publish
discussions
various
subjects
contained
appellant
magazine
pp
appellee
satisfied
heavy
burden
showing
discriminatory
tax
scheme
necessary
serve
compelling
state
interest
narrowly
drawn
achieve
end
state
general
interest
raising
revenue
justify
selective
imposition
sales
tax
magazines
others
based
solely
content
since
revenues
raised
simply
taxing
businesses
generally
furthermore
appellee
assertion
magazine
exemption
serves
state
interest
encouraging
fledgling
publishers
persuasive
since
exemption
narrowly
tailored
achieve
end
contrary
exemption
overinclusive
underinclusive
exempts
enumerated
types
magazines
regardless
whether
fledgling
lucrative
well
established
making
general
interest
magazines
struggling
specialty
magazines
subjects
ineligible
favorable
tax
treatment
moreover
although
asserted
state
need
foster
communication
might
support
blanket
exemption
press
sales
tax
justify
selective
taxation
certain
publishers
pp
since
state
courts
yet
indicated
whether
exercise
jurisdiction
appellant
claims
remands
give
opportunity
pp
marshall
delivered
opinion
brennan
white
blackmun
powell
joined
parts
ii
iv
stevens
joined
stevens
filed
opinion
concurring
part
concurring
judgment
post
scalia
filed
dissenting
opinion
rehnquist
joined
post
anne
owings
wilson
argued
cause
filed
briefs
appellant
john
steven
clark
argued
cause
appellee
brief
friedlander
joseph
svoboda
briefs
amici
curiae
urging
reversal
filed
american
civil
liberties
union
foundation
et
al
jack
novik
philip
kaplan
city
regional
magazine
association
donald
middlebrooks
magazine
publishers
association
david
minton
miami
herald
publishing
et
al
edward
soto
gerald
cope
terry
maguire
parker
thomson
time
barrett
prettyman
david
saylor
john
roberts
times
mirror
et
al
rex
heinke
william
niese
jeffrey
klein
briefs
amici
curiae
urging
affirmance
filed
territory
american
samoa
et
al
attorneys
general
respective
jurisdictions
follows
thomas
miller
iowa
leulumoega
lutu
american
samoa
joseph
lieberman
connecticut
jim
smith
florida
corinne
watanabe
hawaii
jim
jones
idaho
william
guste
louisiana
hubert
humphrey
iii
minnesota
michael
turpen
oklahoma
leroy
zimmerman
pennsylvania
travis
medlock
south
carolina
mark
meierhenry
south
dakota
jim
mattox
texas
david
wilkinson
utah
jeffrey
amestoy
vermont
state
maryland
stephen
sachs
attorney
general
ralph
tyler
iii
assistant
attorney
general
carmen
shepard
special
assistant
attorney
general
justice
marshall
delivered
opinion
question
presented
case
whether
state
sales
tax
scheme
taxes
general
interest
magazines
exempts
newspapers
religious
professional
trade
sports
journals
violates
first
amendment
guarantee
freedom
press
since
arkansas
imposed
tax
receipts
sales
tangible
personal
property
ark
acts
pp
codified
ark
stat
ann
supp
rate
tax
currently
four
percent
gross
receipts
three
percent
ark
stat
ann
supp
additional
one
percent
numerous
items
exempt
state
sales
tax
however
include
ross
receipts
gross
proceeds
derived
sale
newspapers
newspaper
exemption
religious
professional
trade
sports
journals
publications
printed
published
within
state
sold
regular
subscriptions
magazine
exemption
appellant
arkansas
writers
project
publishes
arkansas
times
general
interest
monthly
magazine
circulation
approximately
magazine
includes
articles
variety
subjects
including
religion
sports
printed
published
arkansas
sold
mail
subscriptions
stands
sales
following
audit
appellee
commissioner
revenue
assessed
tax
sales
arkansas
times
appellant
initially
contested
assessment
eventually
reached
settlement
state
agreed
pay
tax
beginning
october
however
appellant
reserved
right
renew
challenge
change
tax
law
ruling
drawing
question
validity
arkansas
exemption
structure
record
subsequently
minneapolis
star
tribune
minnesota
revenue
held
unconstitutional
minnesota
tax
paper
ink
used
production
newspapers
january
relying
authority
appellant
sought
refund
sales
tax
paid
since
october
asserting
magazine
exemption
must
construed
include
arkansas
times
maintained
subjecting
arkansas
times
sales
tax
sales
newspapers
magazines
exempt
violated
first
fourteenth
amendments
commissioner
denied
appellant
claim
refund
app
juris
statement
exhausted
available
administrative
remedies
appellant
filed
complaint
chancery
pulaski
county
arkansas
seeking
review
commissioner
decision
compliant
also
stated
claim
injunctive
relief
attorney
fees
parties
stipulated
arkansas
times
newspaper
religious
professional
trade
sports
journal
relevant
time
period
appellant
paid
sales
tax
chancery
granted
appellant
summary
judgment
construing
create
two
categories
magazines
sold
subscriptions
one
religious
professional
trade
sports
journals
one
publications
published
printed
within
state
arkansas
pulaski
cty
chancery
mar
arkansas
times
came
within
second
category
held
magazine
exempt
sales
tax
appellant
entitled
refund
determined
resolution
dispute
statutory
grounds
made
unnecessary
address
constitutional
issues
raised
appellant
claim
arkansas
reversed
decision
chancery
ark
construed
creating
single
exemption
held
order
qualify
exemption
magazine
religious
professional
trade
sports
periodical
concluding
neither
party
questioned
constitutionality
exemption
state
failed
address
appellant
first
fourteenth
amendment
claims
ibid
petition
rehearing
issued
supplementary
opinion
acknowledged
appellant
pursued
constitutional
claims
discussed
original
opinion
rejected
appellant
claims
discriminatory
treatment
reasoning
exemptions
granted
publications
need
considered
avail
appellant
nothing
wins
argument
immaterial
exemption
favor
taxpayer
may
invalid
discriminatory
exemption
fall
tax
arkansas
times
noted
probable
jurisdiction
reverse
ii
threshold
matter
commissioner
argues
appellant
standing
challenge
arkansas
sales
tax
scheme
extending
reasoning
contends
since
appellant
conceded
arkansas
times
neither
newspaper
religious
professional
trade
sports
journal
asserted
injury
redressed
favorable
decision
therefore
meet
requirements
standing
set
forth
valley
forge
christian
college
americans
separation
church
state
accept
commissioner
notion
standing
effectively
insulate
underinclusive
statutes
constitutional
challenge
proposition
soundly
rejected
orr
orr
commissioner
position
inconsistent
numerous
decisions
considered
claims
others
similarly
situated
exempt
operation
state
law
adversely
affecting
claimant
see
armco
hardesty
carey
brown
police
dept
chicago
mosley
contrary
commissioner
assertion
appellant
alleged
sufficient
personal
stake
outcome
litigation
holding
arkansas
cour
stand
total
bar
appellant
relief
constitutional
attack
holds
promise
escape
burden
derives
challenged
statut
orr
orr
supra
iii
cases
clearly
establish
discriminatory
tax
press
burdens
rights
protected
first
amendment
see
minneapolis
star
grosjean
american
press
supra
minneapolis
star
discrimination
took
two
distinct
forms
first
contrast
generally
applicable
economic
regulations
press
legitimately
subject
minnesota
use
tax
treated
press
differently
enterprises
tax
singl
es
publications
treatment
unique
minnesota
tax
law
second
tax
targeted
small
group
newspapers
due
fact
first
paper
ink
exempt
tax
thus
handful
publishers
pay
tax
even
fewer
pay
significant
amount
tax
types
discrimination
established
even
evidence
improper
censorial
motive
see
illicit
legislative
intent
sine
qua
non
violation
first
amendment
selective
taxation
press
either
singling
press
whole
targeting
individual
members
press
poses
particular
danger
abuse
state
power
tax
differentially
opposed
power
tax
generally
gives
government
powerful
weapon
taxpayer
selected
state
imposes
generally
applicable
tax
little
cause
concern
need
fear
government
destroy
selected
group
taxpayers
burdensome
taxation
must
impose
burden
rest
constituency
facts
case
fundamental
question
whether
tax
singles
press
whole
whether
targets
small
group
within
press
indicated
minneapolis
star
genuinely
nondiscriminatory
tax
receipts
newspapers
constitutionally
permissible
arkansas
sales
tax
characterized
nondiscriminatory
evenly
applied
magazines
contrary
magazine
exemption
means
arkansas
magazines
pay
sales
tax
respect
operates
much
way
exemption
minnesota
use
tax
arkansas
sales
tax
scheme
treats
magazines
less
favorably
others
suffers
second
type
discrimination
identified
minneapolis
star
indeed
case
involves
disturbing
use
selective
taxation
minneapolis
star
basis
arkansas
differentiates
magazines
particularly
repugnant
first
amendment
principles
magazine
tax
status
depends
entirely
content
bove
else
first
amendment
means
government
power
restrict
expression
message
ideas
subject
matter
content
police
dept
chicago
mosley
see
also
carey
brown
regulations
permit
government
discriminate
basis
content
message
tolerated
first
amendment
regan
time
articles
arkansas
times
uniformly
devoted
religion
sports
magazine
exempt
sales
tax
however
articles
deal
variety
subjects
sometimes
including
religion
sports
commissioner
determined
magazine
sales
may
taxed
order
determine
whether
magazine
subject
sales
tax
arkansas
enforcement
authorities
must
necessarily
examine
content
message
conveyed
fcc
league
women
voters
california
official
scrutiny
content
publications
basis
imposing
tax
entirely
incompatible
first
amendment
guarantee
freedom
press
see
regan
time
supra
arkansas
system
selective
taxation
evade
strictures
first
amendment
merely
burden
expression
particular
views
specific
magazines
rejected
similar
distinction
content
viewpoint
restrictions
consolidated
edison
public
service
new
york
stated
case
first
amendment
hostility
regulation
extends
restrictions
particular
viewpoints
also
prohibition
public
discussion
entire
topic
see
fcc
league
women
voters
california
supra
san
diego
plurality
opinion
carey
brown
supra
requirements
first
amendment
avoided
fact
arkansas
grants
exemption
members
media
might
publish
discussions
various
subjects
contained
arkansas
times
example
exempting
newspapers
tax
see
change
fact
state
discriminates
determining
tax
status
magazines
published
arkansas
hardly
answers
one
person
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restriction
speech
another
person
outside
control
may
speak
regan
taxation
representation
washington
blackmun
concurring
see
also
virginia
pharmacy
bd
virginia
citizens
consumer
council
aware
general
principle
freedom
speech
may
abridged
speaker
listeners
come
message
means
arkansas
faces
heavy
burden
attempting
defend
approach
taxation
magazines
order
justify
differential
taxation
state
must
show
regulation
necessary
serve
compelling
state
interest
narrowly
drawn
achieve
end
see
minneapolis
star
commissioner
advanced
several
state
interests
first
asserts
state
general
interest
raising
revenue
recognized
interest
important
one
see
explain
selective
imposition
sales
tax
magazines
others
based
solely
content
minneapolis
star
interest
invoked
support
differential
treatment
press
relation
businesses
ibid
context
noted
interest
raising
revenue
tanding
alone
justify
special
treatment
press
alternative
means
achieving
interest
without
raising
concerns
first
amendment
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available
state
raise
revenue
taxing
businesses
generally
avoiding
censorial
threat
implicit
tax
singles
press
ibid
omitted
commissioner
also
suggests
exemption
religious
professional
trade
sports
journals
intended
encourage
fledgling
publishers
limited
audiences
therefore
access
volume
advertising
revenues
general
interest
magazines
arkansas
times
brief
appellee
even
assuming
interest
encouraging
fledgling
publications
might
compelling
one
find
exemption
religious
professional
trade
sports
journals
narrowly
tailored
achieve
end
contrary
exemption
overinclusive
underinclusive
types
magazines
enumerated
exempt
regardless
whether
fledgling
even
lucrative
religious
professional
trade
sports
journals
pay
sales
tax
contrast
struggling
general
interest
magazines
struggling
specialty
magazines
subjects
specified
ineligible
favorable
tax
treatment
finally
commissioner
asserted
first
time
oral
argument
need
foster
communication
state
tr
oral
arg
state
interest
might
support
blanket
exemption
press
sales
tax
justify
selective
taxation
certain
publishers
arkansas
tax
scheme
fosters
communication
religion
sports
professional
trade
matters
therefore
serve
alleged
purpose
significant
way
appellant
argues
arkansas
tax
scheme
violates
first
amendment
exempts
newspapers
tax
magazines
appellant
contends
applicable
state
regulations
see
nn
supra
critical
distinction
newspapers
magazines
format
rather
content
newspapers
distinguished
magazines
contain
reports
current
events
articles
general
interest
distinctions
magazines
impermissible
prior
decisions
appellant
claims
distinctions
different
members
media
also
impermissible
absent
compelling
justification
hold
today
state
selective
application
sales
tax
magazines
unconstitutional
therefore
invalid
ruling
eliminates
differential
treatment
newspapers
magazines
accordingly
need
decide
whether
distinction
different
types
periodicals
presents
additional
basis
invalidating
sales
tax
applied
press
iv
chancery
appellant
asserted
first
fourteenth
amendment
claims
well
corresponding
entitlement
attorney
fees
found
constitutional
violation
appellant
urges
us
consider
cause
action
order
award
attorney
fees
however
state
courts
yet
indicated
whether
exercise
jurisdiction
claim
therefore
remand
give
opportunity
parties
recognize
federal
state
courts
concurrent
jurisdiction
actions
brought
see
martinez
california
although
tax
injunction
act
ordinarily
precludes
federal
courts
entertaining
challenges
assessment
state
taxes
parties
disagree
however
whether
state
must
exercise
jurisdiction
cases
leave
courts
remand
consider
necessity
entertaining
claim
stated
minneapolis
star
tax
singles
press
targets
individual
publications
within
press
places
heavy
burden
state
justify
action
case
arkansas
failed
meet
heavy
burden
advanced
compelling
justification
selective
taxation
certain
magazines
tax
therefore
invalid
first
amendment
accordingly
reverse
judgment
arkansas
remand
proceedings
inconsistent
opinion
ordered
footnotes
magazine
exemption
added
ark
acts
regulations
define
publication
pamphlet
magazine
journal
periodical
newspaper
designed
information
entertainment
general
public
segment
thereof
reproduced
record
term
regular
subscription
defined
purchase
advance
payment
specified
number
issues
publication
certain
period
time
delivered
subscriber
mail
otherwise
reproduced
record
appellant
first
amendment
claims
obviously
intertwined
interests
arising
equal
protection
clause
see
police
dept
chicago
mosley
however
since
arkansas
sales
tax
system
directly
implicates
freedom
press
analyze
primarily
first
amendment
terms
see
minneapolis
star
tribune
minnesota
revenue
appellant
maintains
arkansas
times
arkansas
publication
pays
sales
tax
app
affidavit
alan
leveritt
commissioner
contends
two
periodicals
addition
arkansas
times
pay
tax
tr
oral
arg
whether
three
arkansas
magazines
paying
tax
one
burden
tax
clearly
falls
limited
group
publishers
challenge
made
courts
addressed
either
chancery
arkansas
since
chancery
construed
magazine
exemption
cover
sales
arkansas
times
necessary
reach
issue
arkansas
ruled
sales
tax
generally
applicable
regulation
examine
impact
magazine
exemption
newspaper
exemption
ark
chancery
construed
magazine
exemption
apply
sales
arkansas
times
therefore
reach
federal
cause
action
arkansas
reversed
chancery
construction
statute
held
first
amendment
violation
found
necessary
consider
appellant
claim
attorney
fees
whether
state
courts
must
assume
jurisdiction
cases
entirely
clear
see
note
section
state
remedy
unconstitutional
state
taxation
yale
see
also
spencer
south
carolina
tax
aff
equally
divided
course
affirmance
equally
divided
entitled
precedential
weight
see
neil
biggers
justice
stevens
concurring
part
concurring
judgment
extent
opinion
relies
proposition
government
power
restrict
expression
message
ideas
subject
matter
content
see
ante
quoting
police
dept
chicago
mosley
unable
join
however
agree
state
burden
justifying
discrimination
plainly
failed
accordingly
join
parts
ii
iv
opinion
concur
judgment
see
separate
opinions
consolidated
edison
public
service
new
york
widmar
vincent
regan
time
see
also
fcc
league
women
voters
california
justice
scalia
chief
justice
joins
dissenting
government
displays
enduring
tendency
silence
facilitate
silencing
voices
disapproves
case
judicial
branch
government
principal
restraint
upon
tendency
upon
judicial
error
requirement
judges
write
opinions
providing
logical
reasons
treating
one
situation
differently
another
dissent
today
decision
provides
rational
basis
distinguishing
subsidy
scheme
challenge
many
others
common
unquestionably
lawful
thereby
introduces
first
amendment
law
element
arbitrariness
ultimately
erodes
rather
fosters
important
freedoms
issue
opinion
dispute
think
evident
tax
exemption
case
rational
basis
sufficient
sustain
tax
scheme
ordinary
equal
protection
attack
see
massachusetts
board
retirement
murgia
per
curiam
though
assuredly
narrowly
tailored
reasonably
related
legitimate
goals
encouraging
small
publishers
limited
audiences
advertising
revenues
category
state
judgment
includes
publishers
religious
professional
trade
sports
magazines
avoiding
collection
taxes
administrative
cost
exceeds
tax
proceeds
see
brief
appellee
exemption
found
invalid
however
pass
strict
scrutiny
test
applicable
discriminatory
restriction
prohibition
speech
namely
necessary
serve
compelling
state
interest
narrowly
drawn
achieve
end
ante
cf
police
department
chicago
mosley
discriminatory
ban
picketing
carey
brown
earlier
decision
minneapolis
star
tribune
minnesota
revenue
application
strict
scrutiny
test
rests
upon
premise
first
amendment
purposes
denial
exemption
taxation
equivalent
regulation
premise
demonstrably
erroneous
consistently
applied
opinions
long
recognized
first
amendment
contexts
elsewhere
reality
tax
exemptions
credits
deductions
form
subsidy
administered
tax
system
general
rule
legislature
decision
subsidize
exercise
fundamental
right
infringe
right
thus
subject
strict
scrutiny
regan
taxation
representation
washington
upholding
denial
tax
exemption
organization
engaged
lobbying
even
though
veterans
organizations
received
exemption
regardless
lobbying
activities
see
also
cammarano
deduction
lobbying
activities
buckley
valeo
declining
apply
strict
scrutiny
campaign
finance
law
excludes
certain
candidates
harris
mcrae
declining
apply
strict
scrutiny
legislative
decision
subsidize
abortions
even
though
medical
procedures
subsidized
maher
roe
reason
denial
participation
tax
exemption
subsidy
scheme
necessarily
infringe
fundamental
right
unlike
direct
restriction
prohibition
denial
general
rule
significant
coercive
effect
may
course
manipulated
case
courts
available
provide
relief
remotely
case
implausible
sales
tax
generally
applicable
sales
state
enumerated
exceptions
meant
inhibit
effect
inhibiting
appellant
publication
perhaps
stringent
prophylactic
rule
appropriate
consistently
applied
subsidy
pertains
expression
particular
viewpoint
matter
political
concern
tax
exemption
example
expressly
available
publications
take
particular
point
view
controversial
issue
foreign
policy
political
speech
accorded
special
protection
elsewhere
see
fcc
league
women
voters
california
invalidating
ban
editorializing
recipients
grants
corporation
public
broadcasting
part
ground
political
speech
entitled
exacting
degree
first
amendment
protection
connick
myers
discussing
history
first
amendment
protection
political
speech
public
employees
red
lion
broadcasting
fcc
upholding
fcc
fairness
doctrine
imposes
special
obligations
upon
broadcasters
regard
controversial
issues
public
importance
need
however
realistically
quite
impossible
extend
speech
degree
protection
exclusion
subsidy
one
might
think
appropriate
opposing
shades
political
expression
seeking
majority
casts
doubt
upon
wide
variety
tax
preferences
subsidies
draw
distinctions
based
upon
subject
matter
postal
service
example
grants
special
bulk
rate
written
material
disseminated
certain
nonprofit
organizations
religious
educational
scientific
philanthropic
agricultural
labor
veterans
fraternal
organizations
see
domestic
mail
manual
must
preference
justified
compelling
governmental
need
nonprofit
organization
devoted
purpose
dissemination
information
boxing
example
receive
special
rate
kennedy
center
subsidized
federal
government
amount
million
per
year
see
authorized
statute
present
classical
contemporary
music
opera
drama
dance
poetry
subsidy
subject
strict
scrutiny
kinds
expressive
activity
learned
lectures
political
speeches
excluded
government
research
grant
programs
funding
activities
corporation
public
broadcasting
see
subject
strict
scrutiny
provide
money
study
exposition
subjects
others
principled
basis
distinguish
subsidization
speech
areas
surely
uphold
subsidization
strike
decision
today
places
granting
denial
protection
within
idiosyncratic
discretion
view
threatens
first
amendment
rights
infinitely
tax
exemption
issue
dissent