S.C. Code Regs. 117-316.1 — Textbooks

The term ''textbook'' is construed to include only books purchased for and used in elementary
schools, high schools and institutions of higher learning. Included within the definition of textbooks
are school library books, encyclopedias and dictionaries. Also deemed textbooks when part of a
prescribed course of study are workbooks, band and sheet music, plays, filmstrips, transparencies,
motion picture films, audio tapes and records, recorded music and periodicals.
Examples of sales subject to the tax are test sheets, answer sheets, evaluation criteria, games, albums,
pupil cumulative records, guide pamphlets, yearbooks, award certificates, diplomas, writing materials,
art supplies, drafting supplies, easels, projectors, projector lamps and bulbs, projection screens and
equipment carts or tables, magboards, flannel boards, laboratory supplies and equipment, biological
supplies incidental to classroom instruction, athletic equipment, shop supplies and equipment, record
players, recorders, computer instructional equipment, manipulated devices, charts, maps (including
globes), map stands, raw film, blank tapes, and any and all other items of tangible personal property
used in the classroom or office which do not qualify as ''textbooks'' as hereinabove defined.