Tennessee Supreme Court October 28, 1985 (Covenant Community Church v. Lowe)

OPINION

COOPER, Chief Justice.

The issue for review is whether a privilege tax on the occupancy of hotel and motel rooms violates the free exercise or establishment clauses of the First Amendment of the Constitution of the United States, or the equal protection clause of the Fourteenth Amendment, when applied to a church which rents motel rooms solely for religious worship and instruction.