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LEATHERS v. MEDLOCK

No. 90-29.

499 U.S. 439 (1991)

LEATHERS, COMMISSIONER OF REVENUES OF ARKANSAS v. MEDLOCK ET AL.

Supreme Court of the United States.

Decided April 16, 1991.

Attorney(s) appearing for the Case

William E. Keadle argued the cause for petitioner in No. 90-29 and respondents in No. 90-38. With him on the briefs was Larry D. Vaught.

Eugene G. Sayre argued the cause and filed briefs for petitioners in No. 90-38 and respondents in No. 90-29.†

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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