Originally Posted by JSWolf
Then HTML ToC is needed in the ePub when the ePub is going to be converted to Kindle eBooks. But other then that, you don't need one. Have it for the ePub going to Amazon, but not in the ePub that's for sale.
As for Barnes & Noble, they suggest a ToC and in that case, the NCX ToC is what should be used. B&N does not say there should be an HTML ToC. B&N sell ePub. ePub's best ToC is the NCX ToC.
As for Apple, the NCX ToC is all you need there too.
It's all you need, yes. That doesn't mean there's any reason to create a separate version of your EPUB file solely to rip out the TOC, though.
Something else to consider: Going forward, the NCX TOC is optional for EPUB 3, and the HTML TOC will be required. Not that anybody should be seriously considering shipping EPUB 3 books yet, mind you, but at some point, you'll probably want to revisit the decision if you provide only an NCX TOC.