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Keywords

judicial reviewappellant
appellant

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Arkansas Writers’ Project, Inc. v. Ragland, 481 U.S. 221, 107 S.Ct. 1722, 95 L.Ed.2d 209, 55 USLW 4522, 13 Media L. Rep. 2313

Facts

Arkansas Writers' Project, Inc. publishes a general interest magazine, Arkansas Times, which includes a variety of articles. The state imposes a sales tax on tangible personal property but exempts newspapers and certain journals. After the state denied a refund claim for sales tax paid, the publisher sought judicial review, arguing that the tax scheme discriminated against its magazine and violated its constitutional rights. The Chancery Court initially ruled in favor of the publisher, but the Arkansas Supreme Court reversed this decision.

Arkansas Writers' Project, Inc. publishes a general interest magazine, Arkansas Times, which includes a variety of articles.

Issue

Whether the Arkansas sales tax scheme, which taxes general interest magazines but exempts newspapers and certain journals, violates the First Amendment's guarantee of freedom of the press.

Whether the Arkansas sales tax scheme, which taxes general interest magazines but exempts newspapers and certain journals, violates the First Amendment's guarantee of freedom of the press.

Rule

The First Amendment prohibits discriminatory taxation of the press, particularly when such taxation is based on the content of the publications.

The First Amendment prohibits discriminatory taxation of the press, particularly when such taxation is based on the content of the publications.

Analysis

The court found that the Arkansas sales tax scheme imposed a burden on the rights protected by the First Amendment by discriminating against a small group of magazines, including the appellant's. The court noted that the tax's selective application was not justified by a compelling state interest and that the state's general interest in raising revenue did not warrant the discriminatory treatment of certain publications.

The court found that the Arkansas sales tax scheme imposed a burden on the rights protected by the First Amendment by discriminating against a small group of magazines, including the appellant's.

Conclusion

The Arkansas Supreme Court's judgment was reversed, and the case was remanded for further proceedings consistent with the opinion that the sales tax scheme was unconstitutional.

The Arkansas Supreme Court's judgment was reversed, and the case was remanded for further proceedings consistent with the opinion that the sales tax scheme was unconstitutional.

Who won?

Arkansas Writers' Project, Inc. prevailed because the court found that the state's tax scheme violated the First Amendment by discriminating against its magazine.

Arkansas Writers' Project, Inc. prevailed because the court found that the state's tax scheme violated the First Amendment by discriminating against its magazine.

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