It depends. You cannot deduct them if the school is a high school level or below. For
federal tax purposes, education expenses (of any kind) for k-12 grades are not
deductible. Some states do allow these deductions, be sure to go through your state interview questions.
If the school represents postsecondary education, such as college, university,etc., only expenses required for enrollment or attendance are deductible... for example, your annual book is not required, but the technology fee might be... you would deduct it then.