Meddlock et al. v. Leathers, Commissioner of Revenue of Arkansas, et al.

Opinion summary

Etalia.ai summary of the majority opinion

The case involved a challenge to an Arkansas statute that imposed a tax on the gross receipts of cable television services. The petitioners, who were subscribers and operators of cable television systems in Arkansas, argued that this tax violated their First Amendment rights by discriminating against certain forms of communication based on content. They claimed it was unconstitutional because similar taxes were not levied on other media such as newspapers or satellite broadcasts. The Supreme Court held that the Arkansas tax did not violate the First Amendment since it was applied uniformly to all cable service providers without regard to content and served a legitimate state interest in raising revenue. The Court found no evidence suggesting discriminatory intent or effect against particular messages conveyed through cable services.

Opinion written by Justice O'Connor

Decided 16 Apr 1991 · Official report

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