Rhode Island Code of Regulations
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)
Section 280-RICR-20-70-3.5 - Bibles and Other Canonized Scriptures
Universal Citation: 280 RI Code of Rules 20 70 3.5
Current through September 18, 2024
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.
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