Thayer v. South Carolina Tax Commission

How courts have described this case

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

• holding that although exemption from use tax granted to religious publications violated First Amendment, exemption was severable from statute and thus taxpayer was still responsible for use tax on real estate advertising publication
• concluding that exemption for “religious publications, including the Holy Bible ... devoted to man’s relationship to Divinity; to reference, worship, obedience ... [and with] substantial reference to belief in the existence of superior beings” violated Establishment Clause
• \A statute may be constitutional and valid in part and unconstitutional and invalid in part.\
• striking down South Carolina’s use tax exemption for religious publications

Source: CourtListener parenthetical corpus (CC0).