Church of Pan, Inc. v. Norberg

OPINION

MURRAY, Justice.

This case, involving the eligibility of the plaintiff, Church of Pan, Inc. (Church of Pan or church), for exemption from payment of state sales and use taxes, is before this court pursuant to a common-law writ of certiorari. The plaintiff, claiming entitlement to tax-exempt status as a church or other religious organization pursuant to G.L.1956 (1980 Reenactment) § 44-18-30(E), sought such an exemption from the Division of Taxation of the State of Rhode Island. The defendant tax administrator denied the plaintiffs application. In so doing, the tax administrator adopted…