Generally speaking, the sale, for a single price, of an item comprised of a printed book and other property, other than a read-only medium or the right to access a website, is a taxable sale. In such a case, the sale constitutes the sale of a new item that is not a printed book. For example, the sale of an item comprised of a printed book and any of the following property is a taxable sale:

• massage stones
• cups
• tasting spoons
• tarot cards
• tools
• paints and brushes
• coloured pencils
• a cooking thermometer
• a jigger and shaker
• a bowl
• needles and thread

In some very rare cases, the sale of an item comprised of a printed book and other property that is of little importance remains the sale of a printed book. For example, the sale of a printed book and some stickers is a zero-rated sale.