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Rhode Island Code of Regulations — Title 280 (Department of Revenue)

280-RICR-20-70-3

Bibles and Other Canonized Scriptures

Official textrules.sos.ri.govlast amended

# Purpose

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

# 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.

# 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.

# 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.

# 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.

Amendment history

01/04/2022

Source: view the official text

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In this chapter (40 sections)
  1. 280-20-50-2 · Manufactured Biodiesel Fuel
  2. 280-20-55-1 · Estimated Payments
  3. 280-20-55-2 · Extension of Time to File
  4. 280-20-55-3 · Credit for Income Taxes of Other States
  5. 280-20-55-4 · Tax Preparer Penalties
  6. 280-20-55-5 · Filing Status of Spouses – Nonresident Military Personnel…
  7. 280-20-55-6 · Fiscal Year Taxpayers’ Method of Computing Rhode Island…
  8. 280-20-55-7 · Trust Distributions
  9. 280-20-55-8 · Lottery and Pari-Mutuel Winnings and Prizes
  10. 280-20-55-9 · W-2 Informational Returns
  11. 280-20-55-10 · Employers' Withholding
  12. 280-20-55-11 · Taxation of Nonresident Professional Athletes
  13. 280-20-55-12 · Net Operating Loss Limitation
  14. 280-20-55-13 · Modification of Certain Income of Writers, Composers and…
  15. 280-20-55-15 · Implementation of the Rhode Island Individual Health…
  16. 280-20-55-17 · Modifications to Rhode Island Income of a Resident…
  17. 280-20-60-1 · 2017 Rulemaking Concerning Insurance Premium Tax Rate and…
  18. 280-20-65-1 · Public Service Corporation Tax
  19. 280-20-70-1 · Streamlined Sales and Use Tax Agreement
  20. 280-20-70-2 · Optional Service, Maintenance and Extended Warranty…
  21. 280-20-70-3 · Bibles and Other Canonized Scriptures
  22. 280-20-70-4 · Local Meals and Beverage Tax
  23. 280-20-70-5 · Pet care services (except veterinary and testing…
  24. 280-20-70-6 · Clothing, Clothing Accessories, Sports or Recreational…
  25. 280-20-70-7 · Social Clubs
  26. 280-20-70-8 · Finance Charges
  27. 280-20-70-9 · Mobile and Manufactured Homes
  28. 280-20-70-10 · Film Rentals
  29. 280-20-70-11 · Exemption of Sales by Writers, Composers and Artists
  30. 280-20-70-12 · Record Requirements
  31. 280-20-70-13 · Materialmen - Pay When Paid Remittance Method
  32. 280-20-70-14 · Billboards and Signs
  33. 280-20-70-15 · Delivery Charges
  34. 280-20-70-16 · Florists
  35. 280-20-70-17 · Promoters and Flea Markets
  36. 280-20-70-18 · Vending Machines and Operators
  37. 280-20-70-19 · Manufacturing, Property and Public Utilities Service…
  38. 280-20-70-20 · Films Generally
  39. 280-20-70-21 · Rentals and Leases of Tangible Personal Property…
  40. 280-20-70-22 · Bad Debts
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