Hope Evangelical Lutheran Church v. Iowa Department of Revenue & Finance

SNELL, Justice.

Appellant, Hope Evangelical Lutheran Church (Hope), appeals from an adverse ruling of the district court. The district court affirmed the decision of the Iowa Department of Revenue and Finance (department), holding that the consumer use tax assessed against Hope is not in violation of the free exercise clauses of the United States and Iowa Constitutions; that the court is precluded from considering the issue of excessive governmental entanglement since Hope did not raise that issue before the department; that the use tax does not violate the freedom of the press provisions of…