Previously, I blogged the abstract, introduction, and Part I of my new article, Taxing Nudity: Discriminatory Taxes, Secondary Effects, and Tiers of Scrutiny, which has just 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.
In this post, I'll give you Part II, "Erotic-Expression Taxes and Content Discrimination", which explains why erotic-expression taxes should be subject to strict scrutiny. (The article obviously has a lot of footnotes — go to the article itself if you want to see those.)
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