JUSTICE O'CONNOR delivered the opinion of the Court.
These consolidated cases require us to consider the constitutionality of a state sales tax that excludes or exempts certain segments of the media but not others.
I
Arkansas' Gross Receipts Act imposes a 4% tax on receipts from the sale of all tangible personal property and specified services. Ark. Code Ann. §§ 26-52-301, 26-52-302 (1987 and Supp. 1989). The Act exempts from the tax certain...
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