Georgia's Tax Exemption For Bibles and Religious Papers Held Unconstitutional

In Budlong v. Graham, 2007 U.S. Dist. LEXIS 36101 (ND GA, May 16, 2007), a Georgia federal district court struck down Georgia's sales and use tax exemptions for Bibles and other books recognized as holy scriptures, and for religious papers published by non-profit religious institutions. The court held that even if the state has a compelling interest in this content-based classification, the exemptions are not "narrowly tailored". It said: "If the purpose of the exemptions is to alleviate monetary burdens imposed on religious practice, the exemptions are significantly under-inclusive, failing to include the much broader range of religiously motivated retail activities currently subject to the tax." This, in the court's view, invalidates the exemptions under the Free Press clause of the First Amendment. Finding that basis for invalidity, the court declined to reach the Establishment Clause, due process and state constitutional challenges brought by plaintiff.