Florida Supreme Court Avoids Decision In Wiccan Challenge To Sales Tax Exemption

Yesterday the Florida Supreme Court issued an opinion avoiding a definitive decision in a case challenging the state's sales tax exemption for religious publications and various ceremonial objects. A Wiccan group had challenged the constitutionality of the exemption. (See prior posting.) The Florida Supreme Court had agreed to review the appellate court's dismissal of the suit on standing grounds, assuming that it was in conflict with other Florida cases on taxpayer standing. However in Wiccan Religious Cooperative of Florida v. Zingale, (FL Sup. Ct., Oct. 26, 2006), after oral argument, the Supreme Court concluded that the court of appeals' dismissal of the suit did not actually involve taxpayer standing, but instead was based on the conclusion that the Wiccan group had itself benefited from the exemption it was challenging. The Supreme Court was then required to dismiss the appeal since its only basis for review was Florida Rules of Appellate Procedure, Rule 9.030(a)(2)(A)(iv), that permits a discretionary appeal when a court of appeals decision directly conflicts with a decision on the same question of law by another court of appeal or the supreme court. Yesterday's Bradenton (FL) Herald reported on the decision.