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Legal Disclaimer: The information provided in this document is for informational
purposes only. By publishing this document, Taxware, LLC is providing information
of a general nature which should not be construed by the reader as specific tax or
legal advice or services. Taxware, LLC recommends that you engage a qualified
professional before taking any action that affects your business.




1. Is the textbook new or used?
2. Is the textbook required for a particular course of study or is it
merely “optional” or “recommended” reading?
3. Is the textbook being sold by a licensed on-campus bookseller or a
third party?
4. What is the nature of the educational institution (primary school,
secondary school, state university, private university, for-profit,
or not-for-profit)?
5. Is the student purchasing the textbook able to provide documentary
proof that they are a registered student and that the book at issue is
on their required syllabus?







For example, while the Greek VAT law specifies
that children’s picture books are properly taxed
at the reduced rate of 6.5%, many Member
States expressly exclude picture books of a
more adult nature from special tax treatment.
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linkedin.com/company/taxware
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Are You Up-to-Date on Tax Laws That Affect Publishers?

  • 1. Legal Disclaimer: The information provided in this document is for informational purposes only. By publishing this document, Taxware, LLC is providing information of a general nature which should not be construed by the reader as specific tax or legal advice or services. Taxware, LLC recommends that you engage a qualified professional before taking any action that affects your business.
  • 2.
  • 3.
  • 5. 1. Is the textbook new or used? 2. Is the textbook required for a particular course of study or is it merely “optional” or “recommended” reading? 3. Is the textbook being sold by a licensed on-campus bookseller or a third party? 4. What is the nature of the educational institution (primary school, secondary school, state university, private university, for-profit, or not-for-profit)? 5. Is the student purchasing the textbook able to provide documentary proof that they are a registered student and that the book at issue is on their required syllabus?
  • 6.
  • 8. For example, while the Greek VAT law specifies that children’s picture books are properly taxed at the reduced rate of 6.5%, many Member States expressly exclude picture books of a more adult nature from special tax treatment.
  • 9.