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Sales Tax and Religious Organizations

The Ohio Supreme Court recently ruled on this issue.

Ohio
State:

• The Ohio Supreme Court ruled that a religious organization was not liable for sales taxes on its purchases within the state. Ohio law exempts from sales tax any sale of property "to churches." State law further provides that no exemption applies to sales made in the course of any "trade or business." The state assessed taxes on most purchases made by a religious organization known as "The Way." It disputed the organization's claim that it was a "church," and also concluded that the organization's sales of books and tapes constituted a "trade or business" that precluded any tax exemption. The state supreme court ruled in favor of the organization. First, it concluded that the organization was a church: "It has adherents. It adopts the Bible as the main source of its dogma, it propagates a comprehensive set of religious objectives and beliefs which attempt to answer its adherents' religious ...

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Posted:
  • March 1, 1991

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