Feb 9, 2006
Liberty Counsel filed a brief with the Florida Supreme Court defending a state law that exempts Bibles, religious publications and ceremonial items from sales tax. The lawsuit was filed by The Wiccan Religious Cooperative of Florida, Inc. (“Wiccan”) against the Department of Revenue.
Wiccan says it paid sales tax on the purchase of the Satanic Bible and the Witch’s Bible Compleat. Instead of seeking a refund, Wiccan filed suit, claiming Florida Statute 212.06(9) violates the Establishment Clause. Florida law exempts from sales tax “the use, sale, or distribution of religious publications, Bibles, hymn books, prayer books, vestments, alter paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment.”
Liberty Counsel’s brief argues that Wiccan has no standing to sue, because, even if the law were struck down, Wiccan would not receive a refund which it claims is due. The brief also points out that the Florida exemption differs from the religious publication exemption struck down by the Supreme Court in Texas Monthly v. Bullock. The Texas law exempted Bibles and religious publications but did not exempt secular publications. Florida law provides a wide array of exemptions for educational publications, newspapers, magazines, newsletters, promotional materials and works of art sold to or used by educational institutions. Finally, the brief argues that the best Supreme Court precedent is Walz v. Tax Commissioner, where the Supreme Court upheld property tax exemptions for churches. The brief points out that Texas Monthly was a fractured opinion with no majority, the Justices who voted to strike down the Texas law are no longer on the Court, and those who voted to uphold the law still remain on the Court.
Mathew D. Staver, President and General Counsel of Liberty Counsel, stated: “The Wiccans are trying to collapse the entire house on itself by seeking to eliminate all sales tax exemptions on Bibles and religious publications. Florida’s law, which provides a wide array of exemptions to religions and nonreligious publications, is constitutional. Even if Florida’s law were questionable under one of the Supreme Court’s fractured prior opinions, which it is not, any attempt to tax religion will not be met with enthusiasm by a majority of the Justices on the Supreme Court. In case the Wiccans haven’t been paying attention lately, they should realize the times have changed. We have a new Court.”
Are You Ready for the Day of Purity?
The third annual Day of Purity, celebrated next Tuesday (Valentine's Day), is a day for youth to demonstrate a commitment to remain sexually pure, in mind and actions. The Day of Purity offers youth an opportunity to stand in opposition to a culture of moral decline. We have created a "Purity Pledge" card that says:
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