Sales and Use Tax - Digital Products
Yes, sales of tangible books are subject to sales tax, even if sold by the college. R.C. 5739.02(B)(9) does not exempt the college from making sales of textbooks, if those sales occur more than six times in a calendar year. Additionally, the use of an access code to view and/or download an electronic book is also taxable as the sale of a digital book, which is broadly defined as a work that is generally recognized in the ordinary and usual sense as a book.
Yes, the digital book is not necessarily part of the price of the course fee and is a distinct and identifiable taxable item. Sales of the electronic books are subject to sales tax, even if sold by the college. Generally, R.C. 5739.02(B)(9) would not exempt the sales of textbooks by the college in either format.
Items, including but not limited to, audiovisual products (such as movies), audio products (such as songs), and books delivered electronically. Tax applies to both temporary and permanent transfer (i.e., need not purchase the product for ownership). Examples are Netflix, HULU, I-Tunes, e-books for Kindle and other electronic readers.
Yes, even if separately stated on the bill such charges are taxable.