Did a Providence bookseller have to charge Rhode Island sales tax on each sale of Bibles and other canonized scriptures under Regulation SU 92-136?

Plain-English summary

The Providence bookseller had to charge and collect Rhode Island sales tax on each sale of a Bible or other canonized scripture under Regulation SU 92-136. The Tax Administrator separately refused to decide whether the statutory scripture exemption was unconstitutional because constitutional questions were reserved to the judiciary.

The petitioner was a Providence book retailer that sold Bibles and other canonized scriptures. It asked which sales should be taxed and also requested a declaration that R.I. Gen. Laws § 44-18-30(EE) was unconstitutional.

Regulation SU 92-136, effective January 1, 1993, stated that the sale, storage, use, or consumption of Bibles and other canonized scriptures was taxable notwithstanding the exemption then numbered § 44-18-30(HH), later recodified as § 44-18-30(EE). The regulation cited Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989).

The Division applied the regulation and required tax collection on every retail sale. It did not rule on the statute's constitutionality. The source footnote also notes that the retailer's request did not say whether it was currently charging tax, treating sales as exempt, or had made any such sales after the regulation took effect.

What this means for you

Booksellers

This historical order required the petitioner to collect tax under Regulation SU 92-136. It does not establish the current treatment of Bibles or other religious texts.

Taxpayers challenging a statute

The Tax Administrator would apply the regulation but would not decide whether the underlying statutory exemption was constitutional. That issue belonged to the courts.

Tax and constitutional-law professionals

Treat the order as both a tax-collection directive and an agency-jurisdiction ruling. It is not a judicial decision approving or invalidating the exemption.

Common questions

What did the retailer have to do? Charge and collect Rhode Island sales tax on each sale of a Bible or other canonized scripture under Regulation SU 92-136.

What did § 44-18-30(EE) say? The quoted statute exempted canonized scriptures of tax-exempt nonprofit religious organizations.

Did the Tax Administrator decide which authority was constitutional? No. The order left constitutionality to the judiciary.

Did the request document the retailer's actual collection practice? No. The source footnote says that information was missing.

When was the order issued? The official page does not provide a signature date. Only the ruling number identifies it as 94-01.

Citations and references

• R.I. Gen. Laws § 42-35-8 — declaratory-ruling authority invoked by the request.
• R.I. Gen. Laws § 44-18-30(EE) — canonized-scripture exemption challenged by the petitioner.
• Rhode Island Regulation SU 92-136 — rule requiring tax collection on Bible and canonized-scripture sales.
• Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989) — U.S. Supreme Court decision cited by the regulation.
• Ahlburn, et al. v. R. Gary Clark, Tax Administrator, R.I. Superior Court, Providence County, No. P.C. 93-4595 (November 3, 1993) — court order referenced in the request.

Source

• Landing page: Rhode Island Declaratory Rulings
• Declaratory order: Declaratory Order 1994-01

Original ruling text

Ruling Request No. 94-01

Declaratory Rulings

Ruling Request No. 94-01

Re: Request for Ruling Regarding the Taxation of Bibles and Other Canonized Scriptures

Request for Ruling

Taxpayer requests a declaratory ruling concerning the taxation of bibles and other canonized scriptures under the sales and use tax law. This request is made pursuant to R.I.G.L. 42-35-8 and the Rhode Island Superior Court Order in Ahlburn, et al v. R. Gary Clark, Tax Administrator , R.I. Superior Court, Providence County, No. P.C. 93-4595 (November 3, 1993).

Facts

1. That the petitioner is a retailer of books located in Providence, Rhode Island;
2. That said retailer sells bibles and other canonized scriptures;1
3. That on January 1, 1993, the R.I. Tax Administrator caused sales tax Regulation SU 92-136 to be duly promulgated and filed with the R.I. Secretary of State's Office. Regulation SU 92-136 states in its entirety:

**REGULATION SU 92-136

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.G.L. Code Section 44-18-30 (HH). Such bibles and other canonized scriptures are subject to tax in accordance with the United States Supreme Court's decision in Texas Monthly, Inc. v. Bullock, 489 U.S. 1, 1989.*

R. Gary Clark

Tax Administrator

EFFECTIVE DATE: January 1, 1993

*Section 44-18-30 (HH) has been recodified as 44-18-30 (EE).

Ruling Requested

The petitioner seeks a ruling to determine whether it should charge and collect a Rhode Island sales tax on its retail sales of bibles and other canonized scriptures. The petitioner also seeks a declaration of unconstitutionality as to R.I.G.L. Section 44-18-30 (EE).

Discussion

R.I.G.L. 44-18-30 provides in its pertinent part:

44-18-30. Gross receipts exempt from sales and use taxes. -- There are exempted from the taxes imposed by this chapter the following gross receipts:

(EE) Bibles. From the sale and from the storage, use, or other consumption in this state of any canonized scriptures of any tax exempt nonprofit religious organization including but not limited to the old testament and new testament versions.

The petitioner, as a seller of books, alleges that it cannot determine which sales should be taxed or exempt from taxation.

Ruling

1. The petitioner, as a retailer, is required to charge and collect a Rhode Island sales tax to its customers upon each sale of a bible and/or other canonized scriptures pursuant to Regulation SU 92-136.

2. Questions regarding the constitutionality of laws are reserved to the judiciary. Accordingly this office cannot issue an opinion as to the constitutionality of the challenged statute.

**R. Gary Clark

Tax Administrator**

>1It is noted that the instant request for ruling and supplemental letter do not mention whether the petitioner is presently charging a sales tax on bibles and/or canonized scriptures or whether petitioner is presently exempting same from the provisions of the sales/use tax law or whether it has made sales of bibles and/or canonized scriptures at all since the promulgation of Regulation SU 92-136.