Saturday, June 10, 2006

Florida Supreme Court Hears Arguments In Religious Sales Tax Exemption Case

The Associated Press reports that on Friday, the Florida Supreme Court heard arguments in Wiccan Religious Cooperative of Florida v. Zingale (see prior posting). In the case, a Wiccan group is challenging the constitutionality of a Florida law (Title 14 Fla. Stat., Sec. 212.06(9)) that grants a sales tax exemption for religious publications, bibles, hymn books, prayer books, vestments, altar paraphernalia, sacramental chalices, and like church service and ceremonial raiments and equipment. The state court of appeals held that the Wiccan group lacks standing to bring the case because it is recognized as a religion and thus benefits from the exemption. In response to a question from the court during argument, Florida Solicitor General James McKee conceded that plaintiffs could start over and file the suit as taxpayers. However he said that in this case, no evidence was ever introduced to show that the Cooperative is a taxpayer. If the Supreme Court decides that plaintiffs have standing, it could then decide the substantive constitutional issue, or could remand it to the court of appeals to consider the issue further.