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Reason
Reason
Politics
Sasha Volokh

Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny—part 1 in a series

My new article, Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny, has been published in the Journal of Free Speech Law. It's based on my work with the Georgia Association of Club Executives v. Riley case, where we challenged a Georgia tax on adult entertainment establishments on First Amendment/free speech grounds. I'm pleased to have been brought into the legal team by Gary Freed and the folks at Freed Grant LLC; I argued the case in the Georgia Supreme Court in 2021, and after the Court remanded on procedural grounds, I argued the case in the Georgia trial court in 2022. (More appeals probably to come.)

I'm going to serial-blog the article over the next few days; today I'll give you the abstract and introduction. (The article obviously has a lot of footnotes—go to the article itself if you want to see those.)

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