The Wiccan Religious Cooperative challenged the constitutionality of a sales tax exemption for religious items. The trial court ruled that the Wiccan Religious Cooperative had standing to raise the issue and that the exemption was constitutional. The First District Court of Appeal held that the Wiccan Religious Cooperative did not have standing to challenge the constitutionality of the tax exemption and reversed the trial court's ruling on this issue. The Wiccan Religious Cooperative appealed the district court's decision on the standing issue to this Court.