Section 23 What Is Religious?

• Library: Tax Law 2009

An examination of real property tax decisions provides a definition of “religion” that might be applicable to an organization seeking exemption as a religious group. See §§15.3–15.18, supra; see particularly §15.11, supra. In 1977, “religious worship” was defined as embodying “as a minimum requirement a belief in the Supreme Being.” Mo. Church of Scientology v. State Tax Comm’n of Mo., 560 S.W.2d 837, 842 (Mo. banc 1977). No Missouri cases have construed “religious” in the context of the sales tax law. But...