Book Tax (H 7343)

This legislation would have clarified that an existing statute that exempts "a book or writing" from sales tax when sold by the author covers both fiction and nonfiction writings.

This legislation would have clarified that an existing statute that exempts "a book or writing" from sales tax when sold by the author covers both fiction and nonfiction writings. However, the Division of Taxation - the body responsible for implementing the law - determined that only works of fiction qualify for this exemption. Such content discrimination is not only contrary to the existing statute, but also raises serious First Amendment problems. The ACLU of Rhode Island testified in support of this clarifying legislation, but the House Finance committee failed to move on it before the end of the year.