Does a bookstore have to charge New York sales tax on the sale of bibles?

Plain-English summary

Lauriat's, Inc. operates a chain of retail bookstores in New York and sells bibles to individuals in its stores. It asked whether those sales are subject to sales tax.

The Department held they are taxable. The reasoning is short and mechanical:

• § 1105(a) taxes receipts from retail sales of tangible personal property.
• § 1101(b)(6) defines tangible personal property as "corporeal personal property of any nature" — and bibles, like any other books, are tangible personal property.
• § 1115(a) lists the tangible personal property that is exempt, and bibles are not on it.

Because bibles are taxable property with no applicable exemption, the bookstore's receipts from selling them are subject to sales tax under § 1105(a).

What this means for you

Religious books are taxed like any other book

New York's sales tax on tangible personal property does not carve out bibles or other religious texts. Absent a specific statutory exemption, they are taxed the same as any other book a store sells. Booksellers should collect tax on bible sales.

Exemptions come only from the statute's exempt list

The analysis is a checklist: is the item tangible personal property (yes), and does § 1115(a) specifically exempt it (no)? If an item isn't on the exempt list, it's taxable. Don't assume a religious or charitable character creates an exemption — it has to be written into § 1115(a).

Common questions

Q: Are bibles subject to sales tax in New York?
A: Yes. They are tangible personal property under § 1101(b)(6) and are not exempted by § 1115(a), so their retail sale is taxable under § 1105(a).

Q: Does it matter that a bible is a religious item?
A: No. The Department treated bibles like any other book. Only items specifically listed in § 1115(a) are exempt.

Citations and references

Statutes:

• Tax Law § 1105(a) — tax on retail sales of tangible personal property
• Tax Law § 1101(b)(6) — definition of tangible personal property ("corporeal personal property of any nature")
• Tax Law § 1115(a) — list of exempt tangible personal property

Source

• Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales_ao_1991.htm
• Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a91_16s.pdf

Original ruling text

New York State Department of Taxation and Finance
TSB-A-91 (16)S
Sales Tax
January 28, 1991

Taxpayer Services Division
Technical Services Bureau

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION

PETITION NO. S901207D

On December 7, 1990 a Petition for Advisory Opinion was received from Lauriat's, Inc., 300
Turnpike Street, Canton, Massachusetts 02021.
The issue raised by Petitioner, Lauriat's, Inc., is whether the sale of bibles by a bookstore is
subject to sales tax.
Petitioner operates a chain of retail bookstores located in New York State. Bibles are sold
to individuals in the stores.
Section 1105(a) of the Tax Law imposes sales tax upon "the receipts from tangible personal
property except as otherwise provided in this article."
Section 1101(b)(6) of the Tax Law defines tangible personal property as "corporeal personal
property of any nature".
Section 1115(a) of the Tax Law sets forth the various items of tangible personal property the
receipts from which are exempt from sales and use tax.
Bibles, like any other books, constitute tangible personal property in accordance with the
meaning and intent of Section 1101(b)(6) of the Tax Law. Their sale is not specifically exempted
from the imposition of sales tax by Section 1115(a) of the Tax Law. Therefore the receipts received
by Petitioner's retail bookstores from the sale of bibles are subject to sales tax pursuant to Section
1105(a) of the Tax Law.

DATED: January 28, 1991

s/PAUL B. COBURN
Deputy Director
Taxpayer Services Division

NOTE: The opinions expressed in Advisory Opinions
are limited to the facts set forth therein.