In the case of Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue, 1982, the U.S Supreme Court ruled that a tax imposed by Minnesota on paper and ink products used in publishing was unconstitutional as it violated the First Amendment's freedom of press guarantee. The state had exempted small publishers from this tax but large companies like Minneapolis Star & Tribune were affected significantly. The court held that differential taxation on certain parts of the press or individual publications is not permissible under the First Amendment unless there are compelling governmental interests at stake which justify such treatment. This decision emphasized that any form of government regulation or control over newspapers can potentially interfere with their independence and therefore must be scrutinized carefully to ensure protection for free speech and expression.

In the dissenting opinion for Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue, Justice Harry Blackmun argued that the tax in question did not infringe upon First Amendment rights as it was not a direct tax on speech or press but rather an indirect and nondiscriminatory use tax applied to all businesses equally. He contended that there was no evidence suggesting this law had been enacted with any intent to control or suppress newspapers or their content, nor were there signs of such effects occurring due to its implementation. Furthermore, he believed that if every business-related expense could be seen as affecting freedom of speech indirectly, then virtually all state taxation would become constitutionally suspect under the First Amendment scrutiny - a perspective he deemed unrealistic and impractical.