STH-9 - Types of School and School Art Supplies that Qualify for Sales Tax Holiday Exemption

A school supply is defined as an item used by a student in a course of study. Examples are binders, book bags, calculators, tape, chalk, crayons, erasers, folders, glue, pens, pencils, lunch boxes, notebooks, paper, rulers, and scissors. School art supplies are defined as clay and glazes; acrylic, tempera and oil paints; paintbrushes for artwork; sketch and drawing pads; and watercolors.

Items excluded from the holiday (and therefore subject to sales tax) are school instructional materials and school computer supplies.