Printed Books Sold with a Read-Only Medium or the Right to Access a Website
A read-only medium is a tangible medium designed for storage of information and other data in digital form. A consumer can only use this medium in read mode.
- the printed book and the read-only medium or the right to access a website are wrapped, packaged, combined or otherwise prepared to be sold as an inseparable whole of which they are the only components; and
- it is reasonable to consider the printed book to be the main component of the sale.
For example, the sale, for a single price, of any of the following three items, which meet the above-mentioned requirements, is a zero-rated sale:
- a recipe book and a CD-ROM showing how to prepare some of the recipes in the book
- a psychology book and a Web companion that provides the means to access additional information online
- an English dictionary in book form and on CD-ROM
On the other hand, the sale, for a single price, of an item comprised of a novel and a DVD of the film version of the novel is a taxable sale, because the item sold does not meet the above-mentioned requirements.