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.