South Carolina Exempts Digital Textbooks from Sales Tax: Private Letter Ruling Clarifies Exemption

South Carolina Department of Revenue ruled that sales and rentals of digital textbooks are exempt from sales and use tax
Textbooks purchased for and used in institutions of higher learning as part of a prescribed course of study are exempt
Charges for digital textbooks are not taxable as communication services
Access code provided to students for digital textbooks does not provide access to a library of course materials
Company’s charges for digital textbooks are exempt from South Carolina sales and use tax as per the exemption statute

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.