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Sales and Use Taxes Charged on College and University Textbooks
This information only covers college and university textbooks and course materials as exempt/nonexempt taxable products under each state's sales and use tax regulations.
Some campus stores, particularly preparatory school stores, located in states where textbooks are subject to sales taxes may not have to charge taxes if the stores qualify for nonprofit status as defined by those states. For details, consult the state's taxation department.
For a summary of textbook-related bills, including tax exemption bills, go to:
State Bills 2008
State Bills 2008
States exempting university textbooks from sales taxes:
Arizona—Only applies to texts required by state universities or community colleges.
Connecticut
Kentucky—Only applies to texts required for courses at nonprofit institutions.
Massachusetts—Only applies to required texts.
Minnesota—Only applies to required texts.
Mississippi—Only applies to sales of texts at institutional stores.
Missouri
Nevada—Only applies to texts sold in the university and community college system.
New Jersey—Only applies to required texts.
New Mexico—Only applies to required texts at institutionally owned/operated stores.
New York
North Dakota
Pennsylvania
Rhode Island—Only applies to new texts sold by institutions and used sold by anyone.
South Carolina
Tennessee
Virginia—Only applies to texts for courses at nonprofit institutions.
West Virginia—Only applies to required texts.
Connecticut
Kentucky—Only applies to texts required for courses at nonprofit institutions.
Massachusetts—Only applies to required texts.
Minnesota—Only applies to required texts.
Mississippi—Only applies to sales of texts at institutional stores.
Missouri
Nevada—Only applies to texts sold in the university and community college system.
New Jersey—Only applies to required texts.
New Mexico—Only applies to required texts at institutionally owned/operated stores.
New York
North Dakota
Pennsylvania
Rhode Island—Only applies to new texts sold by institutions and used sold by anyone.
South Carolina
Tennessee
Virginia—Only applies to texts for courses at nonprofit institutions.
West Virginia—Only applies to required texts.
States that do not levy any sales taxes:
Alaska
Delaware
Montana
New Hampshire
Oregon
Delaware
Montana
New Hampshire
Oregon
States where tax exemption bills (not including sales tax "holidays") have been introduced in recent years but not passed into law:
Alabama—2000, 2007, 2008
Arkansas—2007 (used textbooks)
California—2000, 2001, 2002
Connecticut—(expands exempted materials) 2005
Florida—2001, 2002, 2005, 2006, 2007
Georgia—2000, 2001, 2002, 2006, 2007
Illinois—2000, 2001, 2003, 2004, 2005, 2006, 2007
Indiana—1999, 2000, 2001, 2007, 2008
Iowa—1999, 2000
Louisiana—2007
Maine—1999, 2000, 2001, 2007
Maryland—1999, 2005, 2006, 2008
Michigan—1999, 2000, 2001, 2004, 2006
Nebraska—2007
New Jersey—2001, 2002, 2004 (to exempt recommended texts)
New York— 2005, 2006, 2007 (expands exempt materials)
North Carolina—2007
Oklahoma—1999, 2000
Tennessee—2008 (includes bundle components)
Texas—1999, 2001, 2003, 2005, 2007, 2009
Utah—2000, 2005, 2006, 2008
Washington—2001, 2004, 2006, 2007
Wisconsin—2001, 2002
Vermont—2005
Virginia— 2005, 2008 (expands exempt materials)
Arkansas—2007 (used textbooks)
California—2000, 2001, 2002
Connecticut—(expands exempted materials) 2005
Florida—2001, 2002, 2005, 2006, 2007
Georgia—2000, 2001, 2002, 2006, 2007
Illinois—2000, 2001, 2003, 2004, 2005, 2006, 2007
Indiana—1999, 2000, 2001, 2007, 2008
Iowa—1999, 2000
Louisiana—2007
Maine—1999, 2000, 2001, 2007
Maryland—1999, 2005, 2006, 2008
Michigan—1999, 2000, 2001, 2004, 2006
Nebraska—2007
New Jersey—2001, 2002, 2004 (to exempt recommended texts)
New York— 2005, 2006, 2007 (expands exempt materials)
North Carolina—2007
Oklahoma—1999, 2000
Tennessee—2008 (includes bundle components)
Texas—1999, 2001, 2003, 2005, 2007, 2009
Utah—2000, 2005, 2006, 2008
Washington—2001, 2004, 2006, 2007
Wisconsin—2001, 2002
Vermont—2005
Virginia— 2005, 2008 (expands exempt materials)
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