The tax issue is just a drop in the bucket given the rapidly increasing cost of textbooks. We really need to look at the bigger economic competitive structure of how the market works. I've written some extensive thoughts here: "To Purchase, Rent, or Pirate? The Broken Economics of Textbooks in the Digital Age" http://boffosocko.com/2015/08/24/to-purchase-rent-or-pirate-the-broken-economics-of-textbooks-in-the-digital-age/