EXTENSION OF THE CONCEPT OF BOOK FOR TAX IMMUNITY PURPOSES - TAXATION OF ON DEMAND COURSES/SEMINARS (ON LINE/DIGITAL PLATFORMS)

Abstract

This article addresses the topic of recent STF rulings on the extension of tax immunity from taxes on transactions involving books and periodicals to other devices, apparatuses or forms of dissemination of education and culture, comparable to books, such as video classes on digital platforms and corresponding teaching material, due to their intrinsic purpose. It is also analyzed that the immunity in relation to ICMS and ISS, and the reduction to zero of the PIS//COFINS contribution rates, should cover the entire revenue obtained from the activity of online courses, especially due to the fact that video classes are treated as accessory instruments for the provision and dissemination of teaching material made available on digital platforms.