A Texas appeals court rejected a claim that a state law exempting religious periodicals from the sales tax on magazines unconstitutionally discriminated against non-exempt periodicals.
The court observed that "it is inherent in the exercise of the power to tax that a state be free to select the subjects of taxation and to grant exemptions. Equal protection does not impose on a state any rigid equality of taxation. Inequalities which result from singling out one particular class for taxation or exemption infringe on no constitutional limitations." Bullock v. Texas Monthly, Inc., 731 S.W.2d 160 (Tex. App. 1987).