Receipts from sales of CLE self-study programs offering CLE credit delivered on CDs and DVDs are receipts from the provision of an educational service that is not subject to State and local sales tax and are not for the sale of tangible personal property, provided the seller includes its CLE affirmation form for the customer to return to the CLE provider upon completing study of the program materials.

Advisory Opinion, TSB-A-15(26)S (N.Y.S. Dep’t of Taxation & Fin., July 10, 2015). However, receipts from such sales made without CLE credit, and from sales of books and reference materials on legal subjects, are subject to sales tax if delivered to customers at locations in this State.