Hella,

As far as we know, and our use tax collection office pays close attention to what the library reports sales/use tax on, electronic access is not taxable in California. At least not yet. If it becomes taxable we’ll tax a huge hit to the materials budget!!

Mark

Hello all,

I understand that print journals that are published more than 4 times per year are not taxable. I thought the same rule would apply to online journals, but now one of our vendors tells me that online journals are taxable. I do not see any tax added on my online subscription renewals for last year, though.

Do you know what is taxable? Do you have the part of the tax code that explains it?

Thank you very much for all your help,

Hella

Hella Bluhm-Stieber, MLIS, AHIP

Medical Librarian

M.J. Chatton Medical Library

Santa Clara Valley Health & Hospital System

751 S. Bascom Ave.

San Jose, CA 95128

(408) 885-5654

Fax (408) 885-5655

Hella.bluhm-stieber@hhs.sccgov.org

Library opening hours: Monday, Wednesday-Friday, 8 am – 1 pm, Tuesday 8 am – 5 pm, closed on weekends and county holidays

NOTICE: This email message and/or its attachments may contain information that is confidential or restricted. It is intended only for the individuals named as recipients in the message. If you are NOT an authorized recipient, you are prohibited from using, delivering, distributing, printing, copying, or disclosing the message or content to others and must delete the message from your computer. If you have received this message in error, please notify the sender by return email.

To unsubscribe from the SERIALST list, click the following link:
http://listserv.nasig.org/scripts/wa-NASIG.exe?SUBED1=SERIALST&A=1