Computers, computer software, and school computer supplies
Eligible
A single purchase with a sales price of $750 or less.
Computers - For a purchase to be eligible, a computer may include a laptop, desktop, or tower computer system which consists
of a central processing unit (CPU), and devices such as a display monitor, keyboard, mouse, and speakers sold as a computer
package. Computer parts and devices not sold as part of a package with the CPU, will not qualify for the exemption.
School computer supplies - An item commonly used by a student in a course of study in which a computer is used. All-inclusive
list includes:
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Computer storage media; diskettes, compact disks
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Handheld electronic schedulers, except devices that are cellular phones
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Personal digital assistants, except devices that are cellular phones
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Computer printers
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Printer supplies for computers (printer paper, printer ink)
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Furniture
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Any systems, devices, software, peripherals designed or intended primarily for recreational use
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Video games of a non-educational nature
School supplies, school art supplies, and school instructional material
Eligible
Sales price of $50 or less, per item (noncommercial purchases) This is an all-inclusive list.
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Binders
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Blackboard chalk
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Book bags
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Calculators
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Cellophane tape
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Compasses
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Composition
books
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Crayons
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Erasers
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Folders (expandable, pocket,
plastic, and manila)
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Glue, paste, and paste sticks
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Highlighters
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Index cards
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Index card boxes
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Legal pads
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Lunch boxes
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Markers
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Notebooks
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Protractors
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Paper (colored, construction, copy,
graph, loose leaf ruled notebook,
manila, and tracing papers and poster
board)
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Pencil boxes and other school
supply boxes
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Pencil sharpeners
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Pencils
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Pens
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Rulers
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Scissors
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Writing tablets
School art supplies
This is an all-inclusive list.
School instructional material
(Written material commonly use in a course of study as a
reference and to learn the subject being taught)
This is an all-inclusive list.
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Clay and glazes
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Paints (acrylic, tempora, oil, and watercolors)
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Paintbrushes for artwork
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Sketch and drawing pads
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Reference maps and globes
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Required textbooks on an official schoolbook list with a sales
price of more than $30 and less than $50
Eligible
Sales price of $30 or less, per book (noncommercial purchases)
Books
The term book is defined as a set of printed sheets bound together and published in a volume with an ISBN number.
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Magazines
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Newspapers and periodicals
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Any other document printed or offered for sale in a non-bound form