The proposals, attached to the 2027 Finance Bill, target sales of both new and used books conducted on large e‑commerce platforms.
Sponsored by two members of parliament, the measures would create a specific levy on these transactions.
According to the draft, the contribution could generate between €20 million and €30 million annually for the Centre national du livre, an institution that has seen its budget reduced in recent years.
Supporters argue the tax would compensate for revenue losses as consumers increasingly purchase books online rather than through traditional retailers.
The amendments are now subject to parliamentary debate before any implementation date can be set.