ACQNET: E-content purchases and sales tax

From: <acqnet-l_at_lists.ibiblio.org>
Date: Thu, 21 Oct 2010 09:30:21 -0400
To: "acqnet-l_at_lists.ibiblio.org" <acqnet-l_at_lists.ibiblio.org>
Dear ACQNET colleagues,

We are attempting to roll out a pilot project where we offer Amazon Kindles and Barnes & Noble Nooks to our faculty, staff and students for check-out.   We have encountered a problem in the acquisitions process and I was wondering if any of you could offer a work-around for this.

IF YOU ARE A TAX-EXEMPT STATE AGENCY, and you are buying e-content for hand held devices such as Kindle and Nook, I would like to know how you deal with the sales tax.

Apparently these companies have not built in any provision for over-riding sales tax when they charge it.  Kindle does not always charge sales tax.  For E-content they sell directly, it isn't a problem.  However, there is a (possibly growing) list of major publishers where the licensing arrangement requires them to charge the tax.  When this occurs, you have to petition on an item-by-item basis to receive a refund.  With Barnes & Noble, they expect you to do this with all e-content purchases.

This is simply not scalable, and we cannot handle this arrangement on an ongoing basis.

Has anyone else encountered this and what are you doing about it?

I would be glad to receive direct replies and can summarize for the list.
Thanks,
Eleanor

Eleanor I. Cook
Assistant Director for Collections & Technical Services
Academic Library Services -- Joyner Library
East Carolina University
East Fifth Street
Greenville, NC 27858
252-328-2598
252-328-4834 fax
cooke_at_ecu.edu



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Received on Thu Oct 21 2010 - 16:59:50 EDT