Newsweek, Inc. v. Fla. Dep't of Revenue

In Newsweek, Inc. v. Fla. Dep't of Revenue, 522 U.S. 442 (1998), the U.S. Supreme Court held in a unanimous per curiam decision that Newsweek was entitled to protest a sales tax payment through use of the refund procedure, even though it had not paid the tax in protest.

The U.S. Supreme Court took the extraordinary step of granting certiorari and reversing an intermediate state court decision all in one order, without any argument. The case did not even reach the U.S. Supreme Court on appeal from the Florida Supreme Court, and instead came from a Florida District Court of Appeal.