Murdock v. Pennsylvania, 319 U.S. 105 (1943), was a case in which the Supreme Court of the United States held that an ordinance requiring door-to-door salespersons ("solicitors") to purchase a license was an unconstitutional tax on religious exercise.

The court held that the ordinance was an unconstitutional tax on the Jehovah's Witnesses' right to freely exercise their religion.

The petitioners used the distribution of pamphlets and brochures as a form of missionary activity with an evangelical purpose.

The neutral imposition of the tax on solicitation performed by a religious group did not make it constitutionally acceptable.

Subsequent cases such as Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989) have emphasized that Murdock stands for the proposition that a license or occupation tax designed for commercial salesmen cannot be constitutionally imposed on religious missionaries whose principal work is preaching but also sell religious items for small sums if the tax is far from a negligible burden, and the activity is central the practice of religious faith.

However, Murdock does not extend to stand for the broad proposition that a tax can never be imposed upon a missionary and that it necessarily restrains the free exercise of religion.