What's In, What's Out?
A tax-exempt book, priced at $50 or less, is a set of printed sheets bound together and published in a volume. It doesn't include newspapers, magazines, other periodicals, or audio books.
Tax-exempt clothing, priced at $50 or less, is any article of wearing apparel, including all footwear (except skis, swim fins, roller blades, and skates), worn on or about the human body. However, "clothing" does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, or sporting equipment.
Tax-exempt school supplies (priced at $10 or less) include:
- pens
- pencils
- erasers
- crayons
- notebooks
- notebook filler paper
- legal pads
- binders
- lunch boxes
- construction paper
- markers
- folders
- poster board
- composition books
- poster paper
- scissors
- cellophane tape
- glue or paste
- rulers
- computer disks
- protractors or compasses
- calculators