Michael Cottone | Steve Jasper | Tax AttorneysIn an article published by State Tax Notes, Bass, Berry & Sims attorneys Steve Jasper and Michael Cottone discuss the potential for state taxes to burden religious activity and how state religious freedom acts can potentially protect taxpayers from additional tax imposed due to their religious practices. They provide an overview of religious freedom provisions and their application to tax issues. The authors state that “[a]lthough courts have generally refused to create broad-based religious exemptions from generally applicable taxes, state religious freedom laws may provide an avenue for relief when a taxpayer seeks to avoid multiple taxation that arises due to his religious activity.”

The full article, “Using State Religious Freedom Laws to Prevent Multiple Taxation,” was published by State Tax Notes on November 6, 2017, for its subscribers.