Sunday School Board of the Southern Baptist Convention v. Evans

This cause was tried below on bill and answer and the Chancellor held that the complainant was entitled, as a religious and charitable institution, to exemption from the Sales or Use Tax, as provided by Chapter 110, Public Acts of 1949.

Complainant is a non-profit, religious organization and is engaged in the business of distributing religious literature and supplies to Baptist churches in the south to be used by said churches in religious work.

It appears that complainant is chartered as a general welfare corporation and no profit can or does result to any shareholder or individual.

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