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Constitutional Law Keyed to Choper
Jimmy Swaggart Ministries v. Board of Equalization
Citation:
493 U.S. 378 (1990)Facts
Jimmy Swaggart Ministries was a religious organization that conducted evangelistic crusades across the country, including 23 crusades in California between 1974 and 1981. During these crusades, the organization sold religious books, tapes, records, and other merchandise. The organization also sold religious materials to California residents through mail order. California’s Board of Equalization determined that these sales were subject to the state’s sales and use tax and assessed Jimmy Swaggart Ministries $118,294.54 in taxes, plus interest. The organization paid the assessment but filed for a refund, arguing that the tax violated the First Amendment’s Religion Clauses. The organization did not contest its liability for taxes on certain non-religious items it sold. California’s sales and use tax law applied to all retail sales of tangible personal property in the state, regardless of whether the seller or purchaser was religious, charitable, or governmental in nature. The tax was not specifically targeted at religious organizations or religious materials.
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