Printed Books Sold with Other Property

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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.

Note
These rules take effect November 1, 2011.

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