Books With CD-ROMS Exempt From Provincial Portion of HST

Nova Scotians will receive an eight per cent point-of-sale rebate when they purchase eligible books with CD-ROMs, effective Friday, Sept. 1.

Nova Scotia currently provides a point-of-sale rebate for the provincial portion of Harmonized Sales Tax (HST) on printed books. The rebate is being expanded to include the increasing number of books being packaged with CD-ROMs, especially text books.

The rebate will apply to:

• a printed book packaged with a CD-ROM, if the material on the CD-ROM supplements and is integrated with the book
• products specially designed for students enrolled in a qualifying course consisting of a printed book packaged with a CD-ROM, and/or access to a website, containing related materials.

"I am pleased that Nova Scotia is able to offer the point-of-sale rebate of the provincial portion of the HST on books packaged with CD-ROMs," said Finance Minister Michael Baker. "We've always believed that students who get a CD-ROM with a textbook shouldn't have to pay higher tax, and have diligently worked with the other harmonized provinces to make this change. The rebate will translate into savings for students and other Nova Scotians."

This is a co-ordinated HST change in the harmonized provinces -- Nova Scotia, New Brunswick, and Newfoundland and Labrador -- and will be effective in all three provinces on the same day.

More information regarding this tax change is available on the Department of Finance website at www.gov.ns.ca/finance .