Religious institutions should pay more state-based taxes, the Sex Party says, as it pushes to overturn long-standing exemptions.

The party wants new laws to be introduced to force religious groups to take on an increased share of the tax burden.

Australian Sex Party leader, Fiona Patten. Credit:Melissa Davis

Sex Party Upper House MP Fiona Patten said charitable groups and activities operated by religious organisations should retain their tax exemptions. But other operations should attract taxes, she said.

"We're struggling to pay for infrastructure in this state," she said. "But at the same time we're saying that religious organisations that may own considerable amounts of very valuable property automatically receive exemptions."