Taxing the First Amendment: What Ohio's Lamar Advantage GP Co. v. Cincinnati Means for Selective Taxes on Billboards Across the Country

Abstract

This Note analyzes the Ohio Supreme Court decision in Lamar Advantage GP Co. v. Cincinnati, which considers whether a selective tax on commercial billboards violates the First Amendment Freedom of the Press. It compares Ohio’s tax to other states’ ordinances and discusses Lamar’s impact on those taxes.

Keywords: tax law; First Amendment; Freedom of Press; Selective tax; billboards