House File 2100 - Introduced HOUSE FILE 2100 BY KRESSIG A BILL FOR An Act providing a sales tax exemption for textbooks used in 1 attending a postsecondary educational institution. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5056YH (1) 84 mm/sc

H.F. 2100 Section 1. Section 423.3, Code Supplement 2011, is amended 1 by adding the following new subsection: 2 NEW SUBSECTION . 96. a. The sales price of new and 3 used textbooks if the textbooks are for use in attending a 4 postsecondary educational institution. 5 b. For purposes of this subsection: 6 (1) “Postsecondary educational institution” means an 7 accredited higher education institution as defined in section 8 261.92, an Iowa community college, a postsecondary educational 9 institution under the control of the state board of regents, a 10 school of cosmetology arts and sciences licensed under chapter 11 157, or a barber school licensed under chapter 158. 12 (2) “Textbooks” means books and other printed materials used 13 in attending a postsecondary educational institution in this 14 state. 15 c. Postsecondary educational institutions are required 16 to provide the titles of required and recommended textbooks 17 for all courses and the corresponding authors, publishers, 18 and international standard book numbers for such textbooks on 19 the postsecondary educational institution’s internet site for 20 access to all booksellers and all students. The state board 21 of regents shall designate the format by which the textbook 22 information shall be provided. 23 d. In order to receive the sales tax exemption, a person is 24 required to show a current official identification card from a 25 postsecondary educational institution and either the purchaser 26 or the bookseller must show that a textbook intended to be 27 purchased is on a list of textbooks provided by a postsecondary 28 educational institution under paragraph “c” . 29 EXPLANATION 30 This bill provides a sales tax exemption for textbooks used 31 in attending a public or private Iowa postsecondary educational 32 institution, including licensed cosmetology and barber schools. 33 “Textbooks” is defined as books and other printed materials. 34 Postsecondary educational institutions are required to 35 -1- LSB 5056YH (1) 84 mm/sc 1/ 2

H.F. 2100 provide the titles of textbooks for all courses and the 1 authors, publishers, and corresponding international standard 2 book numbers for the textbooks on the institution’s internet 3 site in order for all booksellers and students to have access 4 to the information. The state board of regents is required to 5 provide the format in which the textbook information must be 6 provided. 7 In order to receive the sales tax exemption, a person 8 must show a current official identification card from a 9 postsecondary educational institution and either the purchaser 10 or the bookseller must show that the textbook intended to be 11 purchased is on an institution’s textbooks list. 12 By operation of Code section 423.6, an item exempt from the 13 imposition of the sales tax is also exempt from the use tax 14 imposed in Code section 423.5. 15 -2- LSB 5056YH (1) 84 mm/sc 2/ 2