Mandatory inventory dressing of all stock of school books and teaching material

The retail sellers of schoolbooks and teaching material, exempted from paying the sales tax (Article 11, Paragraph 1, Item 19. of the Law on the Sales Taxes), are obliged to make a complete inventory of their stocks (Article 39 of the Law on Sales Taxes) on the day of March 13th, 2003. They are also obliged to establish new, lower retail prices for those products – prices without the inclusion of the sales tax.

The said inventory should be made in all schoolbooks and teaching material retail stores and other sales locations.

According to the dispositions of the Law on schoolbooks and other teaching material, the inventory must include the following items:

1. Schoolbooks – for both the elementary and high school education;
2. Schoolbooks – basic or additional books for higher schools, colleges and universities;
3. School literature, exercise repertories, manuals and practicum, dictionaries, school globes and wall world maps, geographic and historic atlases, diapositives and graphic representations (grapho-foils, schemes, drafts, etc.) – officially approved for the education process in primary and secondary schools;
4. Diapositive visioning devices;
5. Episcope;
6. Graphoscope;
7. Modeling clay;
8. Chalk;
9. Coloring pencils (wooden, pastel, aquarelle and tempera);
10. Compasses, rulers, triangles and protractors;
11. Drawing tables;
12. Pocket calculators.