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