§ 58.9. School textbook exemption.
Students enrolled in educational institutions approved by the Department of Education are exempt from sales tax on their purchases of textbooks which are used in conjunction with the educational curriculum. This exemption is also applicable to the faculty of such institutions.
(1) To qualify for the exemption granted by section 204(33) of the act of March 4, 1971 (P. L. 6, No. 2) (72 P. S. § 7204(33)) pertaining to sales of textbooks, the following requirements shall be met:
(i) The transaction shall pertain to the sale of a textbook. For these purposes textbook means any book which the educational institution requires students to purchase for use in one of its courses.
(ii) The purchase of the books shall be for use in a school, college or university either public or private, recognized by the Department of Education. The vendor shall verify the purchaser’s association with the educational institution by examining the matriculation card if he is a student, or requiring other evidence of his association with the educational institution if he is a member of the faculty. The vendor shall also maintain a textbook exemption register to be signed by the purchaser at the time of the purchase certifying that he is entitled to this exemption.
(A) It is recommended for simplification of record keeping that this register be maintained as follows:
I certify that I am entitled to the school textbook exemption of section 204(33) of the act.
Date Signature of
PurchaserAddress School Invoice No. Amount of
Purchase— — — — — — (B) The vendor should also retain all invoices of his sales so that he will have an auditable record of his transactions.
(iii) The exemption is applicable only if the schools, colleges or universities sell directly or through bookstores designated by them to sell textbooks on their behalf to the students and faculty. The designation shall be granted by the educational institution on request by a bookstore. The educational institution may only designate those bookstores who operate as a school or college bookstore by maintaining in inventory for purchase by the student body the textbooks required by the school, college or university. The relationship between the educational institution and designee shall be evidenced by a written authorization.
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