Legal Opinion
Jimmy Swaggart Ministries v. Board of Equalization of California
Supreme Court of the United States
Decided January 17, 1990No. 88-1374PublishedCited by 227 opinions
1Opinion of the CourtJustice O’Connor
This case presents the question whether the Religion Clauses of the First Amendment prohibit a State from imposing a generally applicable sales and use tax on the distribution of religious materials by a religious organization.
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California’s Sales and Use Tax Law requires retailers to pay a sales tax “[f ]or the privilege of selling tangible personal property at retail.” Cal. Rev. & Tax. Code Ann. §6051 (West 1987). A “sale” includes any transfer of title or possession of tangible personal property for consideration. Cal. Rev. & Tax. Code Ann. § 6006(a) (West Supp. 1989).
The use tax, as a…
2Cases cited35 opinions
- Michigan v. LongSupreme Court of the United States · 1983
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Wisconsin v. YoderSupreme Court of the United States · 1972
- Sherbert v. VernerSupreme Court of the United States · 1963
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
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3Cited by227 opinions
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