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SWAGGART MINISTRIES v. CAL. BD. OF EQUALIZATION

No. 88-1374.

493 U.S. 378 (1990)

110 S.Ct. 688

107 L.Ed.2d 796

JIMMY SWAGGART MINISTRIES v. BOARD OF EQUALIZATION OF CALIFORNIA

Supreme Court of United States.

Decided January 17, 1990

Attorney(s) appearing for the Case

Michael W. McConnell argued the cause for appellant. With him on the brief were Charles R. Ajalat, Edward McGlynn Gaffney, Jr., and Jesse H. Choper.

Richard E. Nielsen, Deputy Attorney General of California, argued the cause for appellee. With him on the brief were John K. Van de Kamp, Attorney General, and Neal J. Gobar, Deputy Attorney General.*

JUSTICE O'CONNOR delivered the opinion of the Court.

This case presents the question whether the Religion Clauses of the First Amendment prohibit a State from imposing a generally applicable sales and use tax on the distribution of religious materials by a religious organization.

I

California's Sales and Use Tax Law requires retailers to pay a sales tax "[f]or the privilege of selling tangible personal property...

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