STH-11 - Textbooks are Exempt from Sales and Use Tax

Textbooks and workbooks are exempt from sales tax; therefore, no holiday is necessary.

A textbook is defined as a printed book that contains systematically organized educational information that covers the primary objectives of a course of study. This does not include a book primarily published and distributed for sale to the general public.

A workbook means a printed booklet that contains problems and exercises in which a student may directly write answers or responses to the problems and exercises. Neither the term textbook nor workbook includes a computer or computer software.