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Taxation - Part 2

Sales

California
State:

• A California state appeals court ruled that Jimmy Swaggart Ministries was subject to state sales taxes on sales of literature and products in the state of California. Jimmy Swaggart Ministries (JSM) sold a variety of items in California, including tapes, records, mugs, bowls, plates, pen and pencil sets, vases, communion cups, candlesticks, prints, t-shirts, and replicas of the ark of the covenant. The state informed JSM that California law did not exempt religious organizations from sales taxes. JSM contended that the first amendment guaranty of religious freedom prevented the assessment of sales taxes on its products. Specifically, JSM argued that "since funds raised from the sale of religious materials are used to produce other religious materials to further spread the gospel and `to remain a going concern' and payment of sales taxes diminishes the amount of funds available for ...

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Posted:
  • January 2, 1989

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