Religious organizations are exempt from sales taxes in most states, although the nature of the exemption varies from state to state. Sales made to religious organizations are exempted from sales taxes in many states. Some states exempt sales made by religious organizations, and others exempt sales to or by religious organizations. Many states that exempt sales of property made to religious organizations stipulate that the exemption is available only if the organization uses the purchased property for exempt purposes. Some states are even more restrictive, and some have no specific exemption for sales by or to religious organizations.