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Texas Monthly, Inc. v. Bullock, 489 U.S. 1, 109 S.Ct. 890, 103 L.Ed.2d 1, 57 USLW 4168, 16 Media L. Rep. 1177

Facts

Between October 1984 and October 1987, Texas exempted periodicals published by religious organizations from sales tax. Texas Monthly, a general interest magazine, paid sales taxes under protest and sued for a refund, arguing that the exemption for religious periodicals was unconstitutional. The trial court ruled in favor of Texas Monthly, stating that the exemption promoted religion in violation of the Establishment Clause. The Texas Court of Appeals reversed this decision, claiming the exemption served a secular purpose and did not entangle the government with religion.

Appellant Texas Monthly, Inc., publishes a general interest magazine of the same name. Appellant is not a religious faith, and its magazine does not contain only articles promulgating the teaching of a religious faith.

Issue

Does the Texas sales tax exemption for religious periodicals violate the Establishment Clause or the Free Press Clause of the First Amendment?

Does the Texas sales tax exemption for religious periodicals violate the Establishment Clause or the Free Press Clause of the First Amendment?

Rule

The Establishment Clause prohibits government from endorsing or favoring one religion over another, and any tax exemption must serve a legitimate secular purpose without primarily advancing or inhibiting religion.

In proscribing all laws 'respecting an establishment of religion,' the Constitution prohibits, at the very least, legislation that constitutes an endorsement of one or another set of religious beliefs or of religion generally.

Analysis

The Supreme Court found that the Texas exemption for religious periodicals lacked sufficient breadth to pass scrutiny under the Establishment Clause. The Court emphasized that the exemption was directed exclusively at religious organizations and did not include a wide array of nonsectarian groups, which indicated state sponsorship of religion. The Court also noted that the exemption could not be justified under the Free Exercise Clause, as there was no evidence that the sales tax burdened the free exercise of religion.

Texas' sales tax exemption for periodicals published or distributed by a religious faith and consisting wholly of writings promulgating the teaching of the faith lacks sufficient breadth to pass scrutiny under the Establishment Clause.

Conclusion

The Supreme Court reversed the Texas Court of Appeals' decision, holding that the exemption for religious periodicals violated the Establishment Clause and remanded the case for further proceedings.

The exemption manifestly fails this test.

Who won?

Texas Monthly, Inc. prevailed in the case because the Supreme Court found that the sales tax exemption for religious periodicals was unconstitutional under the Establishment Clause.

Texas Monthly, Inc. prevailed in the case because the Supreme Court found that the sales tax exemption for religious periodicals was unconstitutional under the Establishment Clause.

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