House File 273 - Introduced



                                       HOUSE FILE       
                                       BY  WESSEL=KROESCHELL


    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 new and
  2    used textbooks for postsecondary educational institution
  3    classes.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2106YH 83
  6 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.  "Textbooks" does not
  1 10 include instructional books and materials used in the teaching
  1 11 of religious tenets, doctrines, or worship, the purpose of
  1 12 which is to inculcate those tenets, doctrines, or worship.
  1 13    (2)  "Postsecondary educational institution" means an
  1 14 accredited higher education institution, as defined in section
  1 15 261.92, an Iowa community college, a postsecondary educational
  1 16 institution under the control of the state board of regents, a
  1 17 school of cosmetology arts and sciences licensed under chapter
  1 18 157, or a barber school licensed under chapter 158.
  1 19    c.  Postsecondary educational institutions are required to
  1 20 provide the titles of required and recommended textbooks for
  1 21 all courses and the corresponding authors, publishers, and
  1 22 international standard book numbers for such textbooks on the
  1 23 postsecondary educational institution's internet website for
  1 24 access to all booksellers.  The department of education shall
  1 25 designate the format by which the textbook information shall
  1 26 be provided.
  1 27    d.  In order to receive the sales tax exemption, a person
  1 28 is required to show a current official identification card
  1 29 from a postsecondary educational institution and show that the
  1 30 textbooks intended to be purchased are on a list of textbooks
  1 31 provided by a postsecondary educational institution under
  1 32 paragraph "c".
  1 33                           EXPLANATION
  1 34    This bill provides a sales tax exemption from the sale of
  1 35 textbooks used in attending a public or private Iowa
  2  1 postsecondary educational institution, including licensed
  2  2 cosmetology and barber schools.  "Textbooks" are defined as
  2  3 books and other instructional materials and equipment but does
  2  4 not include instructional books and materials used for
  2  5 teaching religious tenets, doctrines, or worship if the
  2  6 purpose is to inculcate those tenets, doctrines, or worship.
  2  7    Postsecondary educational institutions are required to
  2  8 provide the titles of textbooks for all courses and the
  2  9 authors, publishers, and corresponding international standard
  2 10 book numbers for the textbooks on the institution's internet
  2 11 website in order for all booksellers to have access to the
  2 12 information.  The department of education is required to
  2 13 provide the format in which the textbook information must be
  2 14 provided.
  2 15    In order to receive the sales tax exemption, a person must
  2 16 show a current official identification card from a
  2 17 postsecondary educational institution and show that the
  2 18 textbooks intended to be purchased are on an institution's
  2 19 textbooks list.
  2 20 LSB 2106YH 83
  2 21 ak/mg:sc/14