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, click here.

States exempting university textbooks from sales taxes:
Arizona—Only applies to texts required by state universities or community colleges.

Connecticut

Hawaii—Only applies to certain non-profit institutions under certain conditions

Iowa—Only applies to certain non-profit institutions under certain conditions.

Kentucky—Only applies to texts required for courses at nonprofit institutions.

Louisiana—Two day sales tax holiday that includes textbooks.

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

Utah—Only applies to required texts at institutionally owned/operated stores at non-profit institutions and certain off campus stores as defined by state law.

Virginia

West Virginia—Only applies to required texts.

 

States that do not levy any sales taxes:

Alaska

Delaware

Montana

New Hampshire

Oregon

 

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