text book shipping fee and sales taxes on income taxes

Paying for College
1

I know you can deducte the cost of required text books as a QED but do you include the shipping you paid to get the text and sales tax? (they weren’t available in the campus book store).

For example with this reciept should I figure $37.43 or $54.42 for tax purposes?

Back to Integrated Chinese 4th Edition New

$37.43
Subtotal: $37.43
Discount: $0.00
Sales Tax: $0.00
Shipping: $16.99
Credits: $0.00
TOTAL: $54.42

and for this one, should I figure $77.27 or $83.64?

Introduction to Linear Algebra, Fifth Edition, Gilbert Strang
Condition: New $77.27
Item(s) Subtotal: $77.27
Shipping & Handling: $0.00
-----
Total before tax: $77.27
Sales Tax: $6.37
-----
Total for This Shipment: $83.64

2

I would think it is what you paid for it.

3

Whether or not text books purchased from a supplier other than the school are a Qualified Education Expense depends on which education tax incentive is being claimed. If the purchase is a QEE, the qualified amount would include the total purchase price for the book, including shipping and sales tax. Note that in some states, text books are exempt from sales tax, and/or a refund may be requested from the state tax authority for sales tax that was charged and paid on text books.