State of Rhode Island - Division of Taxation
Sales and Use Tax
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. 44-18-30(30). 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.
R. GARY CLARK
EFFECTIVE DATE: JANUARY 1, 1993