2008 Sales Tax Holiday: July 31 – August 3, 2008

General Guidelines for Children’s Books

The following list provides general guidelines governing the types of books that will qualify for the exemption during the July 31 – August 3, 2008 Sales Tax Holiday period.

1. Books intended for infants, preschoolers and children in pre-kindergarten through 12th grade which are primarily intended to enhance and promote reading skills or enhance the learning and childhood development process. As a general rule, those books that are located in a children’s section of a retail store will qualify for the exemption.

2. Books for school reading by students in pre-kindergarten through 12th grade and supported by a signed letter written on school letterhead.

3. Books on a school list for pre-kindergarten through 12th grade that are provided to the retail store by the school or school board.

4. Books listed as a part of a school summer reading program.

It should be emphasized that only those books with a retail sales price of $20.00 or less per book qualify for the exemption, notwithstanding the category or designation of the particular book.

Other Information

• Audio Books qualify for the exemption if the printed book qualifies.
• Books of fiction do not qualify unless they meet the requirements set forth above in paragraphs 1., 2., 3., or 4.
• Books sold at an entertainment complex, public lodging establishment, theme park or airport do not qualify for the exemption. Specific types of books that do not qualify for the exemption include, but are not limited to the following:

Textbooks and other preparatory books

Business

Newspapers, magazines or periodicals

Parenting

Travel

Self Help

Cooking

Psychology

Home or automobile repair or installation

Romance

Game Books such as crossword puzzle books, etc.

Entertainment