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