Tuesday, September 24, 2019

ACLU of RI Resolves First Amendment Lawsuit Over State’s Discrimination Against Non-Fiction Authors

Posted by Wayne G. Barber & Photo Wayne G. Barber Library

The ACLU of Rhode Island today announced the favorable resolution of a lawsuit it filed in May, challenging the state Division of Taxation’s position that a special sales tax exemption for Rhode Island authors applied only to works of fiction, and not to non-fiction, because non-fiction was not considered “creative and original.” The lawsuit argued that making such a distinction on the content of the work violated the First Amendment’s guarantees of freedom of speech and freedom of the press. The ACLU dismissed the case today after confirming that the authors who applied for exemptions since the suit was filed have had them granted by the Division.

The lawsuit was filed on behalf of the Association of Rhode Island Authors (ARIA) and three Rhode Island non-fiction writers who had previously been advised by state officials of their ineligibility for the tax exemption. Last year, for example, Lucie Contente, one of the plaintiffs, applied for an exemption for a fiction book and two non-fiction books she had written, but received a certificate for only her work of fiction.

The law at issue, enacted by the General Assembly in 2013, is designed to promote the work of local writers and artists. It exempts from the sales tax “original and creative works” sold by writers, composers, and artists residing in Rhode Island. At some point, however, the Taxation Division and the RI State Council on the Arts advised ARIA members that non-fiction books were not “original and creative works,” and therefore not eligible for the tax exemption.
The ACLU of Rhode Island today announced the favorable resolution of a lawsuit it filed in May, challenging the state Division of Taxation’s position that a special sales tax exemption for Rhode Island authors applied only to works of fiction, and not to non-fiction, because non-fiction was not considered “creative and original.” The lawsuit argued that making such a distinction on the content of the work violated the First Amendment’s guarantees of freedom of speech and freedom of the press. The ACLU dismissed the case today after confirming that the authors who applied for exemptions since the suit was filed have had them granted by the Division.

The lawsuit was filed on behalf of the Association of Rhode Island Authors (ARIA) and three Rhode Island non-fiction writers who had previously been advised by state officials of their ineligibility for the tax exemption. Last year, for example, Lucie Contente, one of the plaintiffs, applied for an exemption for a fiction book and two non-fiction books she had written, but received a certificate for only her work of fiction.

The law at issue, enacted by the General Assembly in 2013, is designed to promote the work of local writers and artists. It exempts from the sales tax “original and creative works” sold by writers, composers, and artists residing in Rhode Island. At some point, however, the Taxation Division and the RI State Council on the Arts advised ARIA members that non-fiction books were not “original and creative works,” and therefore not eligible for the tax exemption.
Additional information about the lawsuit, ARIA v. Savage, can be found here.
Source: ACLU Media Press Release


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