San Diego

A judge ruled Tuesday against TV evangelist Jimmy Swaggart, whose organization had sued the state Board of Equalization to get a $185,167 refund in California sales taxes it had paid “under protest.”

San Diego Superior Court Judge Mack P. Lovett rejected the argument by Swaggart’s attorneys that payment of sales taxes on books and tapes Swaggart sold in California interfered with the free exercise of religion.

Swaggart contended he was exempt from paying California sales tax because the Jimmy Swaggart Ministries group was a nonprofit religious organization already exempt from other taxes.

Lovett also ordered Swaggart to pay for costs of the suit and trial, but the Board of Equalization would have to specify what its expenses were.

Admitted into evidence was the 1981 tax return for Jimmy Swaggart Ministries, which is based in Baton Rouge, La. The group received $37,998,621 in donations from television viewers and from sales of sermons, tapes and Bibles.

Deputy Atty. Gen. Neal Gobar wrote in court documents that the group received $25 million in contributions in 1980.

Swaggart’s attorneys argued in court documents that paying the sales tax would impose a burden on the fundamentalist group, but it paid the tax in 1983 “under protest.” They also argued that imposition of the state sales tax on the religious group violates the First Amendment.

The group maintained that some followers would be unable to purchase tapes and books from Jimmy Swaggart Ministries due to the sales tax. Gobar responded that with many groups giving away Bibles and church literature free, there is no evidence of anyone being denied their religious expression due to sales taxes.

Swaggart received a salary of $19,142, with an expense account of $3,097, and his wife, Frances, the secretary-treasurer, was paid $50,526, according to the return. Their son Donnie, the vice president, received a salary of $58,500.

The costs for Swaggart’s radio and television programs amounted to $12 million, according to the return. Swaggart is ordained with the Assembly of God denomination.