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AHLBURN v. CLARK

No. 97-558-M.P.

728 A.2d 449 (1999)

Thomas AHLBURN et al. v. R. Gary CLARK, Tax Administrator, State of Rhode Island, Division of Taxation.

Supreme Court of Rhode Island.

April 7, 1999.

Attorney(s) appearing for the Case

Kevin M. Brill, Providence, for Plaintiff.

Rebecca Tedford Partington, Providence, for Defendant.

Present WEISBERGER, C.J., and LEDERBERG, BOURCIER, FLANDERS, and GOLDBERG, JJ.

OPINION

FLANDERS, Justice.

The constitutionality of a state statute exempting bibles and other canonized religious scriptures from the state sales tax forms the nub of this petition for certiorari. The defendant, R. Gary Clark, Tax Administrator (tax administrator) of the State of Rhode Island, Division of Taxation (collectively, the state), asks us to reverse a District Court judgment finding G.L.1956 § 44-18-30(30) unconstitutional under...

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