There’s an unusual tax exemption in Rhode Island where artists can sell their works and not have to collect sales tax. The state touts it as a way to promote cultural tourism. And they say that in 2014 – the first full year of the tax exemption, sales of artistic works totaled nearly 17 million dollars. The sales tax exemption applies to a few things: visual art, plays, musical compositions, and books. But, things seem to become more complex when it comes to books.
The statute says that in order to qualify for the tax exemption, it must be “an original or creative work.” Some authors have applied for the exemption and been approved for their fiction books, but then they don’t receive an exemption for their non-fiction books, which they consider to be just as creative and original.
The American Civil Liberties Union of Rhode Island believes that this distinction between fiction and non-fiction violates the first amendment. So the ACLU, on behalf of the Association of Rhode Island Authors is seeking a court order barring the state from treating fiction and nonfiction books differently when it comes to the sales tax exemption. Earlier this week, we talked with Steven Brown, head of the ACLU of Rhode Island about how this whole thing started.
The Division of Taxation and the Rhode Island State Council on the Arts are declining to comment on this matter right now aside from a statement where they say they have “previously determined that the sale of a book by its author may qualify for a tax exemption whether the book is a work of fiction or non-fiction. However, the book must be a one-of-a-kind, limited-edition work, and must not be created or executed for industry-oriented, commercial or related production.”
The Public’s Radio plans to keep track of the case and let you know when there is an update.
Community Calendar:
Bevery Haviland presents her course: “Motherhood in Black and White” through the poetry of Audre Lord & Adrienne Rich. Thursday, May 16th, 6:00 – 9:00 PM. FREE. South Providence Library, 441 Prairie Ave., Providence.
Heifetz On Tour Concert. Saturday, May 18th, 7:00 PM. $15 – $35. Pianist Jingxuan Zhang, Violinist Ria Honda, Cellist Nick Mariscal. Jamestown Arts Center, 18 Valley Street, Jamestown, RI.
The Public’s Radio Spring Gala featuring Alex Blumberg. Monday, May 20th, 6:00 PM. $50 – $250. Jane Pickens Theater, and Hotel Viking. Newport, RI.
