Senate File 193 - Introduced





                                   SENATE FILE       
                                   BY  QUIRMBACH, DANIELSON, DOTZLER,
                                       BOLKCOM, STEWART, BEALL,
                                       SCHMITZ, HECKROTH, OLIVE,
                                       APPEL, KIBBIE, BLACK, SODDERS,
                                       SCHOENJAHN, and RIELLY



    Passed Senate, Date               Passed House, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act providing a sales tax exemption from the sale of new and
  2    used textbooks for postsecondary educational institution
  3    classes.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2106XS 83
  6 ak/mg:sc/14

PAG LIN



  1  1    Section 1.  Section 423.3, Code 2009, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  95.  a.  The sales price from the sale of
  1  4 new and used textbooks for use in attending a postsecondary
  1  5 educational institution.
  1  6    b.  For purposes of this subsection:
  1  7    (1)  "Postsecondary educational institution" means an
  1  8 accredited higher education institution, as defined in section
  1  9 261.92, an Iowa community college, a postsecondary educational
  1 10 institution under the control of the state board of regents, a
  1 11 school of cosmetology arts and sciences licensed under chapter
  1 12 157, or a barber school licensed under chapter 158.
  1 13    (2)  "Textbooks" means books and other printed materials
  1 14 used in attending a postsecondary educational institution in
  1 15 this state.
  1 16    c.  Postsecondary educational institutions are required to
  1 17 provide the titles of required and recommended textbooks for
  1 18 all courses and the corresponding authors, publishers, and
  1 19 international standard book numbers for such textbooks on the
  1 20 postsecondary educational institution's internet website for
  1 21 access to all booksellers and all students.  The department of
  1 22 education shall designate the format by which the textbook
  1 23 information shall be provided.
  1 24    d.  In order to receive the sales tax exemption, a person
  1 25 is required to show a current official identification card
  1 26 from a postsecondary educational institution and either the
  1 27 purchaser or the bookseller must show that the textbooks
  1 28 intended to be purchased are on a list of textbooks provided
  1 29 by a postsecondary educational institution under paragraph
  1 30 "c".
  1 31                           EXPLANATION
  1 32    This bill provides a sales tax exemption from the sale of
  1 33 textbooks used in attending a public or private Iowa
  1 34 postsecondary educational institution, including licensed
  1 35 cosmetology and barber schools.  "Textbooks" is defined as
  2  1 books and other printed materials.
  2  2    Postsecondary educational institutions are required to
  2  3 provide the titles of textbooks for all courses and the
  2  4 authors, publishers, and corresponding international standard
  2  5 book numbers for the textbooks on the institution's internet
  2  6 website in order for all booksellers and students to have
  2  7 access to the information.  The department of education is
  2  8 required to provide the format in which the textbook
  2  9 information must be provided.
  2 10    In order to receive the sales tax exemption, a person must
  2 11 show a current official identification card from a
  2 12 postsecondary educational institution and either the purchaser
  2 13 or the bookseller must show that the textbooks intended to be
  2 14 purchased are on an institution's textbooks list.
  2 15 LSB 2106XS 83
  2 16 ak/mg:sc/14.2