Some states do not charge tax for digital items. Below is a list of digital products sold by Barnes & Noble and the states that do not charge tax for that item type. 

All Digital Items

• Alaska
• American Samoa
• California
• Delaware
• Florida
• Illinois
• Kansas
• Massachusetts
• Marshall Islands
• Michigan
• Missouri
• Northern Mariana Islands
• Montana
• North Dakota
• New Hampshire
• Nevada
• Oklahoma
• Oregon
• South Carolina
• United States Minor Outlying Islands
• Virginia
• United States Virgin Islands
• West Virginia

eBooks Only

• Puerto Rico

Newspaper Single Issues/E-Periodical Single Issues & Subscriptions

• Arkansas
• Indiana
• Minnesota
• Nebraska
• New Jersey
• Ohio
• Pennsylvania
• Rhode Island
• Tennessee
• Wyoming

Newspaper Single Issues only

• Colorado
• Mississippi
• Utah
• Vermont
• Washington
• Wisconsin

ePeriodical Subscriptions Only

• Georgia

Newspaper Single Issues/ePeriodical Subscriptions

• Connecticut

Audiobooks Subscriptions

• Alaska
• American Samoa
• California
• Delaware
• Florida
• Illinois
• Kansas
• Massachusetts
• Marshall Islands
• Michigan
• Missouri
• Northern Mariana Islands
• Montana
• North Dakota
• New Hampshire
• Nevada
• New York
• Oklahoma
• Oregon
• Puerto Rico
• South Carolina
• United States Minor Outlying Islands
• United States Virgin Islands
• Virginia
• West Virginia