Title 44
Taxation

Chapter 18
Sales and Use Taxes — Liability and Computation

§ 44-18-7.2. Sales tax holiday definitions.

The definitions in this part are only applicable for the purpose of administration of a sales tax holiday, as defined in § 44-18.1-23.

(a) “Eligible property” means an item of a type, such as clothing, that qualifies for a sales tax holiday exemption in a member state.

(b) “Layaway sale” means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. An order is accepted for layaway by the seller, when the seller removes the property from normal inventory or clearly identifies the property as sold to the purchaser.

(c) “Rain check” means the seller allows a customer to purchase an item at a certain price at a later time because the particular item was out of stock.

(d) “School supply” is an item commonly used by a student in a course of study. The term is mutually exclusive of the terms “school art supply,” “school instructional material,” and “school computer supply,” and may be taxed differently. The following is an all-inclusive list:

(i) binders;

(ii) book bags;

(iii) calculators;

(iv) cellophane tape;

(v) blackboard chalk;

(vi) compasses;

(vii) composition books;

(viii) crayons;

(ix) erasers;

(x) folders; expandable, pocket, plastic and manila;

(xi) glue, paste and paste sticks;

(xii) highlighters;

(xiii) index cards;

(xiv) index card boxes;

(xv) legal pads;

(xvi) lunch boxes;

(xvii) markers;

(xviii) notebooks;

(xix) paper; loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper;

(xx) pencil boxes and other school supply boxes;

(xxi) pencil sharpeners;

(xxii) pencils;

(xxiii) pens;

(xxiv) protractors;

(xxv) rulers;

(xxvi) scissors; and

(xxvii) writing tablets.

(e) “School art supply” is an item commonly used by a student in a course of study for artwork. The term is mutually exclusive of the terms “school supply,” “school instructional material,” and “school computer supply,” and may be taxed differently. The following is an all-inclusive list:

(i) clay and glazes;

(ii) paints; acrylic, tempora and oil;

(iii) paintbrushes for artwork;

(iv) sketch and drawing pads; and

(v) watercolors

(f) “School instructional material” is written material commonly used by a student in a course of study as a reference and to learn the subject being taught. The term is mutually exclusive of the terms “school supply,” “school art supply,” and “school computer supply,” and may be taxed differently. The following is an all-inclusive list:

(i) reference books;

(ii) reference maps and globes;

(iii) textbooks; and

(iv) workbooks.

(g) “School computer supply” is an item commonly used by a student in a course of study in which a computer is used. The term is mutually exclusive of the terms “school supply,” “school art supply,” and “school instructional material,” and may be taxed differently. The following is an all-inclusive list:

(i) computer storage media; diskettes, compact disks;

(ii) handheld electronic schedulers, except devices that are cellular phones;

(iii) personal digital assistants, except devices that are cellular phones;

(iv) computer printers; and

(v) printer supplies for computers; printer paper, printer ink.