House
File
2486
H-8409
Amend
House
File
2486
as
follows:
1
1.
Page
1,
before
line
1
by
inserting:
2
<
Section
1.
Section
423.3,
subsection
78,
Code
2018,
is
3
amended
by
adding
the
following
new
paragraph:
4
NEW
PARAGRAPH
.
d.
This
exemption
does
not
apply
to
the
5
sales
price
from
the
sale
of
tangible
personal
property
or
6
services
the
profits
from
which
are
used
by
or
donated
to
a
7
postsecondary
institution
or
an
entity
under
the
control
of
a
8
postsecondary
institution.
For
purposes
of
this
paragraph,
9
“postsecondary
institution”
means
the
same
as
defined
in
10
subsection
103.
>
11
2.
Page
1,
by
striking
lines
10
and
11
and
inserting
<
other
12
written
course
materials,
whether
in
printed
or
electronic
13
form,
and
classroom
equipment.
>
14
3.
Page
1,
after
line
15
by
inserting:
15
<
(3)
“Required
for
a
course
of
instruction”
means
integral
to
16
completion
of
a
course
of
instruction
and
uniquely
identified
17
by
a
postsecondary
institution
as
required
for
such
course.
18
Instructional
materials
that
primarily
enhance
or
assist
in
the
19
facilitation
of
learning
shall
not
be
considered
to
be
“required
20
for
a
course
of
instruction”
.
>
21
4.
Title
page,
line
1,
after
<
Act
>
by
inserting
<
relating
to
22
postsecondary
institutions
by
>
23
5.
Title
page,
line
3,
after
<
state
>
by
inserting
<
and
24
by
excluding
postsecondary
institutions
from
the
sales
tax
25
exemption
for
sales
where
the
profits
are
used
by
or
donated
26
to
certain
nonprofit
entities
for
educational,
religious,
or
27
charitable
purposes
>
28
6.
By
renumbering
as
necessary.
29
______________________________
KAUFMANN
of
Cedar
-1-
HF2486.5382
(3)
87
mm/jh
1/
1
#1.
#2.
#3.
#4.
#5.
#6.