Sales Tax and Textbooks

College textbooks purchased by full or part-time college students are exempt from New York State and local sales tax. The exemption applies to new or used textbooks and related workbooks required or recommended by an instructor for a course at an institution of higher education. It includes textbooks, course-packs and workbooks that are printed, on computer floppy disk or on CD-ROM. The textbook must be for a course the student is taking at the institution.

For the sale to be exempt, the purchaser must be enrolled at an institution of higher education and, at the time of purchase, show a valid student identification card issued by such institution. At the University Bookstore, students will be asked to present their SU ID card when making their textbook purchases. Their card will be scanned at the cash register to capture required information for their textbook tax exemption.

More information is available at the New York State Department of Taxation and Finance.