Hacker News new | ask | show | jobs
by a3_nm 4232 days ago
The 5.5% rate applies, beyond books, to a bunch of other things which are hardly first necessity: e.g., theater, cinema, the importation of works of art and antiques. http://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle...

The Wikipedia article you mention refers to the 5.5% rate as "common consumption, first necessity, or to favor certain sectors. I would think that books would rather fall in that last category.