Here is an almost-complete list of which states offer church sales tax exemption (and which do not):

States that don’t have sales tax at all

• Alaska (AK)
• Delaware (DE)
• Montana (MT)
• New Hampshire (NH)
• Oregon (OR)

States that offer a church sales tax exemption

• Colorado (CO)
• Florida (FL)
• Illinois (IL)
• Indiana (IN)
• Kansas (KS)
• Kentucky (KY)
• Maryland (MD)
• Michigan (MI)
• Minnesota (MN)
• Missouri (MO)
• Ohio (OH)
• Tennessee (TN)
• Texas (TX)
• Utah (UT)
• West Virginia (WV)
• Wisconsin (WI)

States that offer a church sales tax rebate

• North Carolina (NC)

States that don’t offer exemptions

• Arizona (AZ) *with a few restrictive exceptions
• California (CA)
• Georgia (GA)
• Louisiana (LA) *may allow exemption for utilities
• Mississippi (MS)