July 16, 1980

You inquire whether sales of the Bible on tape cassettes are subject to the Massachusetts sales tax.

Massachusetts General Laws Chapter 64H, Section 6(m) exempts from the tax sales of books used for religious worship. There is no exemption for other items, such as tape cassettes, used for religious worship.

Based on the foregoing, it is ruled that sales of the Bible on tape cassettes are subject to the sales tax.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

LJH:JXD:mf

LR 80-51