Jimmy Swaggart Ministries v. Board of Equalization of California

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that California's six-percent sales tax on retail sales of personal property was not unconstitutional as applied to a religious organization's sale of religious books, tapes, records, and nonreligious materials
• declining to find a substantial burden, but recognizing that one could exist under certain circumstances
• declining to find a substantial burden, but recognizing that one could exist under certain circumstances
• declining to find a substantial burden, but recognizing that one could exist under certain circumstances
• declining to find a substantial burden, but recognizing that one could exist under certain circumstances
• collection and payment of generally applicable sales and use tax on distribution of religious materials does not violate First Amendment

Source: CourtListener parenthetical corpus (CC0).