Marty’s hypothetical raises the issue
which arose n the Scientology auditing tax cases-did the scientologist believers
have standing to challenge the fact that the IRS allowed more mainline churches
exemptions for pew rentals but not the scientologists for auditing. Justice Marshall
in Hernandez v.Comm’r ,490 US 680, refused to reach the issue because
it had not been raised below. The scientologists were litigating in tax court on
this theory—and probably were going to win- when Congress rewrote 501c3
to moot the lawsuit.
Marc Stern
From:
[EMAIL PROTECTED] [mailto:[EMAIL PROTECTED] On Behalf Of Marty Lederman
Sent: Monday, November 21, 2005
2:35 PM
To: Law
& Religion issues for Law Academics
Subject: Re: Challenge to Sales
Tax Exemption on Religious Items
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.
----- Original Message -----
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: religionlaw@lists.ucla.edu
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)
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