GEORGIA SALES TAX EXEMPTION FOR SALES OF THE HOLY BIBLE DECLARED UNCONSTITIONAL

Last month a United States District Court for the Northern District of Georgia (Atlanta Division) declared a state sales exemption for the Holy Bible unconstitutional.    See, Budlong v. Commissioner of Georgia State Revenue (February 6, 2006).  One can view this case as raising two clashing constitutional principles.  On the one hand, the power to tax is the power to destroy.  Consequently, one might argue that taxing sales of the Holy Bible provides the government with the potential to inhibit the free exercise of religious belief.  On the other hand…