According to the story (I haven't read the opinions), the case began when the Wiccan Religous Cooperative of Florida filed suit claiming that the Fla Dept of Revenue "improperly denied its renewal application for a sales and use tax exemption." The judge granted the Revenue Dep'ts motion for summary judgment, concluding (1) the Wiccan Religious Cooperative DID have standing but (2) the state statute being challenged did not violate the Constitution. The Cooperativve also was held not to have exhausted administrative remedies.
The Cooperative's appeal was limited to point (2), arguing violation of the EC and the right to a free press. So the Dept of Revenue then argued lack of standing. The three judges on appeal split 2-1, agreeing with the Dept, "finding that because the disputed exemption benefits religious groups, and since Wiccan is a religious group, it does not suffer the required adverse affect required to give the group standing to challenge the law." The judgment in favor of the Dept was vacated, and the case was remanded to the trial judge to enter summary judgment in favor of the Dept. The judge who dissented/concurred concluded that the standing issue was "not properly before the appellate court," but would have held that the law was not constitutional. Quoting the dissenting/concurring judge: "An exemption that is central to a statutory scheme purporting to authorize a discriminatory tax on the sale, use and distribution of publications, based explicitly on their content, does not conform to federal constitutional requirements.....The imprecise reach of an exemption for 'religious publications' is bound to create problems in its everyday administration. Does Herman Hesse's 'Siddhartha' qualify? Or Nikos Kazantzakis' 'The Last Temptation of Christ?' [The majority] avoids reaching the First Amendment questions on grounds that are logically and legally unavailable in the procedural process of the case, and that are dubious in their own right." On the question of standing, this judge did not accept the conclusion that a religious group cannot challenge a law that benefits religion: "Does this mean that a synagogue cannot question the legality of using public money for a creche [Nativity scene] in the courthouse if a Star of David is installed? Would a Muslim congregation have standing [in the same situation], given Islam's view of Jesus as prophet? .... Whatever else may be said about the majority opinion's approach to standing, it discriminates against organizations because they are religious. This is not in keeping with our traditions." So it seems that until the standing question is resolved, the substantive issues doesn't get finally decided? >>> [EMAIL PROTECTED] 11/21/2005 2:34:38 PM >>> I thought the same thing. But perhaps the question on appeal is this: In Texas Monthly, the Court held that the discrimination was unconstitutional, but remanded the case to the state courts to decide the state-law (severability) question of whether the proper "remedy" was extension of the exemption to Texas Monthly magazine, or elimination of the exemption altogether. Of course, if the clear answer to the state law question were that neither magazine gets the exemption -- because the legislature would rather not provide any exemptions at all if it must be viewpoint-neutral -- then the periodical seeking "equal treatment" arguably would not have standing to sue. (I actually think it's a hard question. And in this case, a state-law, rather than an article III, question.) So, perhaps in Florida it's already clearly established that, if the Satanic Bible will be tax-exempt, the legislature would prefer to do away with the religious exemption altogether -- in which case the question is whether, under state law, the Wiccans have "standing" to ensure that other religions are denied an exemption, just as the Wiccans are. Just guessing, though. ----- Original Message ----- From: "Douglas Laycock" <[EMAIL PROTECTED]> To: "Law & Religion issues for Law Academics" <[email protected]> Sent: Monday, November 21, 2005 2:17 PM Subject: RE: Challenge to Sales Tax Exemption on Religious Items >From the description, these cases seem to be controlled by Texas Monthly. Am I missing something? Douglas Laycock University of Texas Law School 727 E. Dean Keeton St. Austin, TX 78705 512-232-1341 (phone) 512-471-6988 (fax) -----Original Message----- From: [EMAIL PROTECTED] [mailto:[EMAIL PROTECTED] On Behalf Of Friedman, Howard M. Sent: Monday, November 21, 2005 1:01 PM To: Law & Religion issues for Law Academics Subject: RE: Challenge to Sales Tax Exemption on Religious Items A similar case has recently been filed in Georgia. See http://religionclause.blogspot.com/2005/11/aclu-challenges-sales-tax-exe mption.html ************************************* Howard M. Friedman Disting. Univ. Professor Emeritus University of Toledo College of Law Toledo, OH 43606-3390 Phone: (419) 530-2911, FAX (419) 530-4732 E-mail: [EMAIL PROTECTED] ************************************* -----Original Message----- From: [EMAIL PROTECTED] [mailto:[EMAIL PROTECTED] On Behalf Of James Maule Sent: Monday, November 21, 2005 1:24 PM To: [email protected] Subject: Challenge to Sales Tax Exemption on Religious Items I don't recall if this was previously posted, or perhaps a story about the case in earlier stages of the proceedings had been posted. Sorry for any duplication. From: http://www.law.com/jsp/article.jsp?id=1132308316504 Wiccan Lawsuit May Spell Toil, Taxes and Trouble for Fla. Justices Carl Jones Daily Business Review 11-21-2005 The Florida Supreme Court has agreed to hear a constitutional challenge to a Florida law exempting sales taxes on religious books. A divided Supreme Court on Thursday agreed to accept the case, filed by a nonprofit Orlando-based Wiccan group, and hear oral arguments on its merits. The case centers on a Florida law that exempts sales and use tax on "religious publications, bibles, hymn books, prayer books, vestments, altar paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment." The lower appellate court opinion reveals the Wiccan group was exempted from paying sales tax on copies of the Bible and Quran, but forced to pay sales tax on the Satanic Bible and the Witches Bible. The question before the court is whether a tax-exempt organization, like a religious group, has a right to challenge a state tax exemption that benefits them. ******* [the rest of the story is at the cited URL] Jim Maule Professor of Law, Villanova University School of Law Villanova PA 19085 [EMAIL PROTECTED] http://vls.law.vill.edu/prof/maule mauledagain.blogspot.com President, TaxJEM Inc (computer assisted tax law instruction) (www2.taxjem.com) Publisher, JEMBook Publishing Co. (www.jembook.com) Maule Family Archivist & Genealogist (www.maulefamily.com) _______________________________________________ To post, send message to [email protected] To subscribe, unsubscribe, change options, or get password, see http://lists.ucla.edu/cgi-bin/mailman/listinfo/religionlaw Please note that messages sent to this large list cannot be viewed as private. Anyone can subscribe to the list and read messages that are posted; people can read the Web archives; and list members can (rightly or wrongly) forward the messages to others. _______________________________________________ To post, send message to [email protected] To subscribe, unsubscribe, change options, or get password, see http://lists.ucla.edu/cgi-bin/mailman/listinfo/religionlaw Please note that messages sent to this large list cannot be viewed as private. Anyone can subscribe to the list and read messages that are posted; people can read the Web archives; and list members can (rightly or wrongly) forward the messages to others. _______________________________________________ To post, send message to [email protected] To subscribe, unsubscribe, change options, or get password, see http://lists.ucla.edu/cgi-bin/mailman/listinfo/religionlaw Please note that messages sent to this large list cannot be viewed as private. Anyone can subscribe to the list and read messages that are posted; people can read the Web archives; and list members can (rightly or wrongly) forward the messages to others. _______________________________________________ To post, send message to [email protected] To subscribe, unsubscribe, change options, or get password, see http://lists.ucla.edu/cgi-bin/mailman/listinfo/religionlaw Please note that messages sent to this large list cannot be viewed as private. Anyone can subscribe to the list and read messages that are posted; people can read the Web archives; and list members can (rightly or wrongly) forward the messages to others.
