Court of Appeals for the Fourth Circuit May 10, 1990, No. 89-2767 (Finlator v. Powers)

ERVIN, Chief Judge:

The appellants brought this action against the Secretary of Revenue (the “Secretary”) of the State of North Carolina (the “State”) to enjoin the enforcement and challenge the constitutionality of N.C.Gen. Stat. § 105-164.13(14) (the “Exemption”), which exempts “Holy Bibles” from the State’s retail sales and use tax.