The United States Supreme Court held that a state's nondiscriminatory imposition of sales and use tax of religious on religious organization's sales of religious materials did not violate the Free Exercise or Establishment Clauses.
Jimmy Swaggart Ministries v Board of Equalization of California, 493 US __ , 110 S Ct 688 (1990).
Stephen P. Paschall,
Constitutional Law - First Amendment - Religion Clauses - State Regulation of Religious Organizations,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol29/iss1/10