MINNEAPOLIS STAR, ETC. v. COM'R OF REVENUE

No. 51616.

314 N.W.2d 201 (1981)

MINNEAPOLIS STAR AND TRIBUNE COMPANY, Respondent, v. COMMISSIONER OF REVENUE, Appellant.

Supreme Court of Minnesota.

December 17, 1981.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., and Paul R. Kempainen, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for appellant.

Faegre & Benson, Lawrence C. Brown, John K. Steffen and John P. Borger, Minneapolis, for respondent.

Robert G. Danielsen, MCLU Volunteer Atty., St. Paul, Linda Ojala, MCLU Legal Counsel, Minneapolis, for amicus curiae.

Heard, considered and decided by the court en banc.


SHERAN, Chief Justice.

The issue in this case is whether the State of Minnesota may, consistent with both the federal and state constitutions, impose a use tax on consumption of ink and paper which, due to an exemption in the law, is paid by some newspapers and publications but not by all. The challenged statute in force at the times relevant here, Minn.Stat. § 297A.14 (1980), provided that "the cost of paper and ink products exceeding $100,000 in any calendar...

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