Jimmy Swaggart Ministries v. Board of Equalization of California

493 U.S. 378 (1990)

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Jimmy Swaggart Ministries v. Board of Equalization of California

United States Supreme Court
493 U.S. 378 (1990)

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Facts

Between 1974 and 1981, the Jimmy Swaggart Ministries (JSM) (defendant) conducted religious crusades in California during which it sold religious and nonreligious merchandise. Based on the sales figures for JSM’s religious materials during that period, California tax authorities notified JSM that it owed sales and use taxes, plus interest and penalties of more than $166,000. California Sales and Use Tax Law requires retailers to pay a sales tax for the privilege of selling personal property at retail and a use tax on tangible property purchased from any retailer. The California law does not exempt religious organizations from either tax, except in the case of serving meals by religious organizations. JSM alleged that the taxes violated the Religious Clauses of the First Amendment. The California trial and appellate courts ruled for the state taxing authority, and the California Supreme Court denied discretionary review. JSM appealed.

Rule of Law

Issue

Holding and Reasoning (O’Connor, J.)

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