Under the QST system, the sale of a printed book that has an International Standard Book Number (ISBN) is a zero-rated sale.
Generally speaking, the following items are printed books:
- product catalogues
- annual reports and financial statements
- admissions guides of educational institutions
- student yearbooks
- books of sheet music
- conference kits
- activity books (such as colouring books and books of Sudoku puzzles, crossword puzzles, word searches, mazes or connect-the-dot puzzles)
However, the following items are not printed books:
- ruled notebooks
- accounting books
- downloaded text of conferences
The sale of an item that is not a book but that has an ISBN number, such as software or an electronic document on CD-ROM, is a taxable sale.