House
File
2486
-
Reprinted
HOUSE
FILE
2486
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
683)
(As
Amended
and
Passed
by
the
House
May
2,
2018
)
A
BILL
FOR
An
Act
relating
to
postsecondary
institutions
by
exempting
from
1
the
sales
tax
the
sale
of
instructional
materials
required
2
for
use
in
a
course
of
instruction
at
a
postsecondary
3
institution
in
this
state
and
by
excluding
postsecondary
4
institutions
from
the
sales
tax
exemption
for
sales
where
5
the
profits
are
used
by
or
donated
to
certain
nonprofit
6
entities
for
educational,
religious,
or
charitable
purposes.
7
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
8
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2486
Section
1.
Section
423.3,
subsection
78,
Code
2018,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
d.
This
exemption
does
not
apply
to
the
3
sales
price
from
the
sale
of
tangible
personal
property
or
4
services
the
profits
from
which
are
used
by
or
donated
to
a
5
postsecondary
institution
or
an
entity
under
the
control
of
a
6
postsecondary
institution.
For
purposes
of
this
paragraph,
7
“postsecondary
institution”
means
the
same
as
defined
in
8
subsection
103.
9
Sec.
2.
Section
423.3,
Code
2018,
is
amended
by
adding
the
10
following
new
subsection:
11
NEW
SUBSECTION
.
103.
a.
The
sales
price
from
the
sale
of
12
instructional
materials
required
for
a
course
of
instruction
13
at
a
postsecondary
institution
in
this
state,
when
purchased
14
for
use
by
a
student
enrolled
in
such
course
of
instruction
at
15
the
postsecondary
institution.
16
b.
For
purposes
of
this
subsection:
17
(1)
“Instructional
materials”
means
books,
textbooks,
18
and
other
written
course
materials,
whether
in
printed
or
19
electronic
form,
and
classroom
equipment.
20
(2)
“Postsecondary
institution”
means
an
institution
21
of
higher
learning
under
the
control
of
the
state
board
of
22
regents,
a
community
college
established
under
chapter
260C,
or
23
an
accredited
private
institution
as
defined
in
section
261.9.
24
(3)
“Required
for
a
course
of
instruction”
means
integral
to
25
completion
of
a
course
of
instruction
and
uniquely
identified
26
by
a
postsecondary
institution
as
required
for
such
course.
27
Instructional
materials
that
primarily
enhance
or
assist
in
the
28
facilitation
of
learning
shall
not
be
considered
to
be
“required
29
for
a
course
of
instruction”
.
30
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