New
York is one of 13 states nationwide to exempt textbooks from sales tax.
New York State Department of Taxation
and Finance today reminded students that they get a tax break when they buy
required or recommended college textbooks for their courses. The textbooks can
be purchased from any bookstore, including college or university bookstores,
retail bookstores, by mail order, or online.
For a purchase to be exempt from sales tax:
the textbook must be purchased by
a full- or part-time student who is enrolled at an institution of higher
education and be for use in his or her course;
the textbook must be required or
recommended for the student's course, either by the instructor or by the
institution;
the student must provide a valid
student identification card or other evidence of enrollment at the time of
purchase; and
the vendor must have a list of
eligible textbooks or receive a properly completed Form ST-121.4, Textbook Exemption Certificate,
from the student.
“Many students buy the textbooks they
need over the Internet,” said New York State Acting Commissioner Nonie Manion.
“If you’re charged sales tax, the seller may have a procedure in place to claim
a refund directly from them; if not, we can issue the refund if you send us the
proper documentation.”
If you’re incorrectly charged sales tax
on your textbook purchase:
submit Form
AU-11, “Application for Credit or Refund of Sales or Use Tax,” and
supporting documentation such as a sales receipt, to the NYS Tax Department;
and
include you’re student ID and
class syllabus or applicable tax exemption documentation.
Source:
New York State Department of Taxation and Finance
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