House File 230 - Introduced



                                       HOUSE FILE       
                                       BY  PETTENGILL and BERRY


    Passed House, Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act providing a sales tax exemption from the sale of textbooks
  2    for use in attending a postsecondary educational institution.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  4 TLSB 1870YH 83
  5 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)  "Textbooks" means books and other instructional
  1  8 materials and equipment used in attending a postsecondary
  1  9 educational institution in this state, including books and
  1 10 materials for extracurricular activities, which include
  1 11 sporting events, musical or dramatic events, speech
  1 12 activities, or programs of a similar nature.  "Textbooks" does
  1 13 not include instructional books and materials used in the
  1 14 teaching of religious tenets, doctrines, or worship, the
  1 15 purpose of which is to inculcate those tenets, doctrines, or
  1 16 worship.
  1 17    (2)  "Postsecondary educational institution" means an
  1 18 accredited higher education institution, as defined in section
  1 19 261.92, an Iowa community college, or a postsecondary
  1 20 educational institution under the control of the state board
  1 21 of regents.
  1 22    c.  Postsecondary educational institutions are required to
  1 23 provide a list of required and suggested textbooks for all
  1 24 courses and the corresponding international standard book
  1 25 numbers for such textbooks at least fourteen days, or as soon
  1 26 as practicable, before the start of each semester or term, at
  1 27 the locations where textbooks are sold on campus and on the
  1 28 internet website for the respective postsecondary educational
  1 29 institution.
  1 30    d.  In order to receive the sales tax exemption, a person
  1 31 is required to show a current official identification card
  1 32 from a postsecondary educational institution and show that the
  1 33 textbooks intended to be purchased are on the list of
  1 34 textbooks provided by the postsecondary educational
  1 35 institution under paragraph "c".
  2  1                           EXPLANATION
  2  2    This bill provides a sales tax exemption from the sale of
  2  3 textbooks used in attending a public or private Iowa
  2  4 postsecondary educational institution.  "Textbooks" are
  2  5 defined as books and other instructional materials and
  2  6 equipment, including books and materials for extracurricular
  2  7 activities, but does not include instructional books and
  2  8 materials used for teaching religious tenets, doctrines, or
  2  9 worship if the purpose is to inculcate those tenets,
  2 10 doctrines, or worship.
  2 11    Postsecondary educational institutions are required to
  2 12 provide a list of textbooks for all courses and the
  2 13 corresponding international standard book numbers for the
  2 14 textbooks at least 14 days, or as soon as practicable, before
  2 15 the start of each semester or term, where textbooks are sold
  2 16 on campus and on the institution's internet website.
  2 17    In order to receive the sales tax exemption, a person must
  2 18 show a current official identification card from a
  2 19 postsecondary educational institution and show that the
  2 20 textbooks intended to be purchased are on the institution's
  2 21 textbooks list.
  2 22 LSB 1870YH 83
  2 23 ak/mg:sc/14