WHEREAS, the church is called to lead people to Christ and disciple Christians to obey all that Christ has commanded (Matthew 28:16-20); and
WHEREAS, the church primarily uses its resources to serve God, help those in need, spread the Gospel, and does not focus on making a financial profit (1 Cor. 9:14 & 16:1-4, Acts 4:35-37, 3 John 5-8, Gal. 6:10, 1 Timothy 6:10); and
WHEREAS, the church uses a wide variety of programs and events to help spread the Gospel, which can include hosting recreational activities and leagues, organizing camps, hosting church meals, and numerous other activities; and
WHEREAS, Southern Baptists have strongly supported and affirmed the First Amendment’s prohibition of government involvement in religious programs and its protection of the free exercise of religion; and
WHEREAS, HB 8 passed in the 2022 Kentucky General Assembly created new tax burdens on certain church programs, including recreational programs and basketball leagues; and
WHEREAS, Kentucky law subjected other church programs, including church-organized meals, to the sales tax even before HB 8; and
WHEREAS, churches are not designed to serve as tax collectors for the government; and
WHEREAS, churches would be financially, administratively, and ministerially burdened if an executive branch hostile to religious liberty attempted to enforce the sales and use tax on church programs; now, therefore, be it
RESOLVED, that the messengers to the Kentucky Baptist Convention meeting in Cold Spring, Kentucky, on November 11, 2025, reaffirm that the church should be able to focus on evangelism and discipleship free from the burden of unwarranted government intrusion and financial entanglement, and be it further
RESOLVED, that we express our gratitude towards the 45 sponsors and co-sponsors of HB 37 and HB 453 from the 2025 Kentucky General Assembly, which would have repealed the sales and use tax burden on church ministries; and be it further
RESOLVED, that we urge the 2026 Kentucky General Assembly to pass legislation eliminating the sales and use tax burden on churches, protecting religious liberty, and ensuring that the church can reach as many people as possible with the good news of Christ free of government interference; and be it finally
RESOLVED, that we encourage KBC pastors and church members to support the effort to repeal the sales and use tax burden on churches by contacting their elected officials and explaining the burdens on church ministry that the current law causes.