Scheduled Taxpayer Portal Maintenance Scheduled Taxpayer Portal maintenance will be done Friday, May 10th from 6:00pm to Monday, May 13th 8:30am. During this time the Taxpayer Portal will be unavailable. Please plan accordingly.
ALERT: Scam Calls Rhode Island taxpayers are being targeting by spam/scam phone calls claiming to be from the RI Division of Taxation. These calls may appear to originate from legitimate Division of Taxation phone numbers. Call us at 401-574-8829, option #3, to confirm authenticity of any unexpected or suspicious calls. More information is available in Advisory 2024-18.
Due Date Extensions The Division of Taxation extends certain due dates to July 15, 2024 in response to the April 4, 2024 announcement from the IRS regarding federal due date extensions due to severe storms and flooding. Refer to Advisory 2024-16 and Advisory 2024-17 for further guidance regarding Rhode Island due dates.
Ruling Request No. 94-05 Declaratory Rulings Ruling Request No. 94-05 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. The petitioner purchased a "secular book" and the purchase was taxed. Ruling Requested The petitioner requests the Tax Administrator to declare R.I.G.L. 44-18-30 (EE) unconstitutional 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 alleges that the taxation of secular books while exempting bibles and other canonized scriptures is an unconstitutional violation of the separation of church and state citing Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989). Ruling 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 December 7, 1994