Are Bibles taxable in the United States?

At the federal level, Bibles are generally subject to standard taxation rules like any other commercial product. The Internal Revenue Service does not provide specific federal tax exemptions for Bible purchases by individual consumers. The U.S. Supreme Court ruled unanimously that states may impose taxes on the sale of Bibles and religious materials, establishing that such taxation does not violate constitutional principles.

When you purchase a Bible from most retailers, you can expect to pay applicable federal taxes, and the transaction is treated similarly to buying any other book or merchandise. However, religious organizations themselves often qualify for federal tax-exempt status under Section 501(c)(3) of the Internal Revenue Code, which affects how they handle Bible sales within their ministries.

State-by-State Variations in Bible Taxation

State taxation of Bibles varies significantly across the United States, creating a complex patchwork of laws and exemptions. As of July 2025, most major Christian retailers collect sales tax for all states and Washington DC except Alaska, Delaware, Montana, New Hampshire, and Oregon, though this reflects general state sales tax policies rather than Bible-specific exemptions.

Some states have historically provided exemptions for religious texts, but legal challenges have complicated these arrangements. The Supreme Court ruled that a Texas law exempting the Bible and other religious publications from sales tax violates the First Amendment, with Maryland and 13 other states having similar laws giving tax breaks to religious books. This ruling significantly impacted how states approach religious publication taxation.

Constitutional Challenges and Legal Precedents

The taxation of religious materials has faced numerous constitutional challenges over the decades, primarily centered on First Amendment concerns about religious establishment and free exercise. Courts have generally determined that applying standard sales taxes to religious books does not constitute excessive government entanglement with religion or unfairly burden religious practice. In Georgia, complications arose when the Bible, Torah, and Koran were tax-exempt while Hindu texts remained taxable, leading to ACLU litigation seeking clarity on what qualifies as a "religious" book. These legal challenges highlight the difficulty of creating religiously neutral tax policies while avoiding discrimination between different faith traditions.

Current State Exemptions and Special Cases

Despite Supreme Court rulings against religious-specific exemptions, some states continue to maintain certain provisions for religious texts. Georgia law specifically exempts "Holy Bibles, testaments, and similar books commonly recognized as being Holy Scripture regardless of by or to whom sold" from sales tax, though this provision is set to expire in 2029.

Massachusetts provides exemptions for Bible sales by religious organizations and other books used for religious worship, while other religious books remain subject to tax. These varying approaches reflect ongoing tensions between constitutional requirements and states' desires to support religious practice through tax policy.

Practical Implications for Bible Purchasers

For most Americans purchasing Bibles, the practical reality is that sales tax will likely apply to their purchase, just as it would for any other book. The amount of tax depends on your state and local tax rates, with some states having no general sales tax at all. Churches and religious organizations may qualify for sales tax exemptions when purchasing Bibles for ministry use, though churches without granted exemptions would need to collect sales tax from members for Bible purchases. Consumers should expect to pay applicable state and local sales taxes when buying Bibles from most retail outlets, whether physical bookstores or online retailers, as these businesses typically must comply with standard sales tax collection requirements regardless of the religious nature of the merchandise.