What you’re asking may be fairly straightforward, but the answer isn’t really that simple – Which is why most of the responses so far are only half correct.
Full exemption for relgious entities only applies to federal tax on general revenue received by an organization.
Churches are required to withold FICA payroll taxes on personnel considered employees. And individual income earned by those employees is also subject to income tax. Policy also varies widely at the state level. Some allow complete exemption for sales and income taxes, some give no special consideration for churches, while other states make taxing determination on a case-by-case basis.
The most common taxes that churches pay are payroll taxes for their employees. Churches must withhold and file taxes for their employees, though ministers do qualify for some special treatment.
Churches can also be subject to taxation on unrelated business income for money received that is not strictly related to nonprofit purposes.
” Churches are subject to pay sales tax if they have not obtained sales tax exemption from their state. Further, churches may be required to collect and file sales tax on items sold by the church, unless those items qualify for exemption. Churches may be subject to pay property tax if they have not obtained property tax exemption for their facilities from their state or local municipality. In some states, churches are also subject to taxes for the personal, non-real estate property they own, unless they have qualified for exemption.”
https://www.clergyfinancial.com/do-churches-pay-taxes/