Arkansas Writers' Project, Inc. v. Ragland
In Arkansas Writers' Project, Inc. v. Ragland, 481 U.S. 221 (1987), the publisher of a general interest magazine made a First Amendment challenge to an Arkansas sales tax that exempted proceeds derived from the sale of newspapers, and religious, professional, trade, and sports journals.
The United States Supreme Court rejected the Tax Commissioner's argument that the publisher failed to assert an injury that could be addressed by a favorable court decision, concluding the publisher had standing to claim that others similarly situated were exempt from a state law that required the publisher to pay a tax. Id. at 227.
The Court said the publisher's "'constitutional attack holds the only promise of escape from the burden that derives from the challenged statute.'" Id.