Tax Break for Books

These items qualify as physical books:

• Most published, printed books (hardcover or softcover)
• Updates of printed books
• Guide books, and atlases that do not mostly contain street or road maps
• Magazines and periodicals (that have no more than 5% of their printed space devoted to advertising) supplied by subscription, if all the consideration is paid during the relief period and only for those magazines or periodicals that are delivered during the relief period
• Physical audio recordings of printed books, if 90% or more of the recording is a spoken reading of a printed book, including abridged versions (for example, a cassette, compact disc, or reel-to-reel tape version of a published book)
• Physical recordings of a performance of a published play
• Bound or unbound printed versions of scripture of any religion, such as the Quran, the Bible, prayer books, missals, hymn books, and Torah scrolls
• Illustrated versions of religious scriptures (for example, comic book versions)
• Printed books that are wrapped or packaged for sale as a single item with a physical read-only medium that is made up of either a reproduction of the printed book or material that makes specific reference to the printed book