Bibles and Other Canonized Scriptures (280-RICR-20-70-3)


280-RICR-20-70-3 ACTIVE RULE

3.1 Purpose

This regulation implements R.I. Gen. Laws §§ 44-18 and 44-19 relating to Sales and Use Tax.

3.2 Authority

This regulation is promulgated pursuant to R.I. Gen. Laws Chapter 44-18 as amended, R.I. Gen. Laws §§ 44-1-4, 44-18.1-1 and 44-19-33. Additionally, these regulations have been prepared in accordance with the requirements of R.I. Gen. Laws Chapter 42-35 - Rhode Island Administrative Procedures Act.

3.3 Application

The terms and provisions of these rules and regulations shall be liberally construed to permit the Department of Revenue to effectuate the purposes of R.I. Gen. Laws § 44-18.1 and other applicable state laws and regulations.

3.4 Severability

If any provision of these rules and regulations, or the application thereof to any person or circumstances, is held invalid by a court of competent jurisdiction, the validity of the remainder of the rules and regulations shall not be affected thereby.

3.5 Bibles and Other Canonized Scriptures

The sale, storage and use or other consumption in this state of bibles or any other canonized scriptures is subject to tax notwithstanding the provisions of R.I. Gen. Laws § 44-18-30(29). Such bibles and other canonized scriptures are subject to tax in accordance with the United State Supreme Court's decision in Texas Monthly, Inc. v. Bullock, 489 US 1, 1989.

Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 70 Sales and Use Tax
Part 3 Bibles and Other Canonized Scriptures (280-RICR-20-70-3)
Type of Filing Direct Final Amendment
Regulation Status Active
Effective 04/29/2018

Regulation Authority :

R.I. Gen. Laws Chapters 4-18 and 44-19

Purpose and Reason :

This regulation implements R.I. Gen. Laws §§ 44-18 and 44-19 relating to Bibles and Other Canonized Scripture taxes.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.