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District Court Invalidates Sales Tax Exemption for Bibles

BibleIn Budlong v. Graham, No. 1:05-CV-2910 (2/6/06), the U.S. District Court for the Northern District of Georgia held that a Georgia law that grants sales tax exemptions for "[t]he sale or use of Holy Bibles, testaments, and similar books commonly recognized as being Holy Scripture regardless of by or to whom sold" (O.C.G.A. §§ 48-8-3(16)) violates the Establishment Clause of the First Amendment.  The court noted that the statute, "by excepting from tax . . . ‘Holy Bibles, testaments, and similar books[,]’ treat[s] certain publications more favorably than others based on their content." The case was brought by a retired librarian and the owner of a bookstore who contended that the law unlawfully discriminates against sellers of other philosophical, religious and spiritual works. (Hat Tip:  Howard Bashman.)


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