Ministries also published a magazine, "The Evangelist," which was sold nationwide by subscription. 3 at tables for either cash or credit card.
Outside, Ministries sold religious books, records and tapes as well as other religious and nonreligious merchandise fn. Some of these services were recorded for later sale and/or broadcast. At the crusades, Ministries conducted services which included preaching and singing. The crusade in California totaled 52 days over the period involved here. The crusades lasted one to three days, with one crusade lasting six days. Over this period, Ministries held 23 crusades in California. 2ĭuring 1974-1981, Ministries conducted numerous "evangelistic crusades" in auditoriums and arenas across the country in cooperation with local churches.
1 Ministries describes itself as "an evangelistic outreach to promote the gospel of Jesus Christ" by all available means, including "evangelistic crusades," radio and television broadcasting (both as owner and broadcaster), recording music and preaching, writing and publishing "and, any and all other individual or mass media methods that presently exist or may be devised in the future to proclaim the good news of Jesus Christ." fn. Therefore, we affirm.ĭuring the period in question (1974-1981), Ministries was a nonprofit religious corporation affiliated with the Assemblies of God church. We conclude the sales and use taxes are constitutional and that the record does not support Ministries's other contentions.
#Jimmy swaggart music app trial
Ministries also contends insufficient facts support findings it was a "retailer" within the meaning of the tax laws or that it had a sufficient nexus to California to allow imposition of the sales and use taxes, that the trial court committed various evidentiary errors and erroneously denied it leave to amend its complaint.
#Jimmy swaggart music app free
Ministries contends the taxes burden the free exercise of religion, excessively entangle the state with religion and offend the Ninth and Tenth Amendments. The Jimmy Swaggart Ministries (Ministries) appeals a judgment refusing a refund of sales and use taxes paid under protest to the State of California. Gobar, Deputy Attorney General, for Defendant and Respondent. Van de Kamp, Attorney General, and Neal J. Gore and Stone, Pigman, Walther, Wittman & Hutchinson for Plaintiff and Appellant. Ayoob, Schall, Boudreau & Gore, Richard R. J., with Work and Todd, JJ., concurring.) Ījalat & Polley, Charles R. STATE BOARD OF EQUALIZATION, Defendant and Respondent JIMMY SWAGGART MINISTRIES, Plaintiff and Appellant, v.
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