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Constitutional Law Keyed to Feldman
Minneapolis Star & Tribune Co. v. Minnesota Comm’r of Revenue
Facts
The Appellant, Minneapolis Star & Tribune Co. (Appellant), was one of a few publications companies that was subject to Minnesota’s “use tax” that taxed the cost of paper and ink products consumed in the process of publication with some exemptions. In both 1974 and 1975, Appellant and a few other publishers paid a tax. Both years, Appellant bore roughly two-thirds of the total receipts from the use tax on ink and paper. Appellant instituted this action to seek a refund on the use taxes that it paid from January 1, 1974 to May 31, 1975. The Minnesota Supreme Court upheld the tax.
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