Minneapolis Star Tribune Company v. Commissioner, 460 U.S. 575 (1983), was an opinion of the Supreme Court of the United States authored by Justice Sandra Day O'Connor overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year.

On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification.

The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers.

Justice O'Connor writes that there is evidence that "differential taxation of the press would have troubled the Framers of the First Amendment".

An alternative means exists of achieving the state interest of raising revenue like general taxation of businesses.