House
File
14
-
Introduced
HOUSE
FILE
14
BY
PETTENGILL
A
BILL
FOR
An
Act
providing
a
sales
tax
exemption
for
textbooks
used
in
1
attending
a
postsecondary
educational
institution.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1269YH
(2)
84
tw/sc
H.F.
14
Section
1.
Section
423.3,
Code
2011,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
96.
a.
The
sales
price
of
new
and
3
used
textbooks
if
the
textbooks
are
for
use
in
attending
a
4
postsecondary
educational
institution.
5
b.
For
purposes
of
this
subsection:
6
(1)
“Textbooks”
means
books
and
other
instructional
7
materials
and
equipment
used
in
attending
a
postsecondary
8
educational
institution
in
this
state,
including
books
and
9
materials
for
extracurricular
activities,
which
include
10
sporting
events,
musical
or
dramatic
events,
speech
activities,
11
or
programs
of
a
similar
nature.
“Textbooks”
does
not
include
12
instructional
books
and
materials
used
in
the
teaching
of
13
religious
tenets,
doctrines,
or
worship,
the
purpose
of
which
14
is
to
inculcate
those
tenets,
doctrines,
or
worship.
15
(2)
“Postsecondary
educational
institution”
means
an
16
accredited
higher
education
institution,
as
defined
in
17
section
261.92,
an
Iowa
community
college,
or
a
postsecondary
18
educational
institution
under
the
control
of
the
state
board
19
of
regents.
20
c.
Postsecondary
educational
institutions
are
required
to
21
provide
a
list
of
required
and
suggested
textbooks
for
all
22
courses
and
the
corresponding
international
standard
book
23
numbers
for
such
textbooks
at
least
fourteen
days,
or
as
soon
24
as
practicable,
before
the
start
of
each
semester
or
term,
at
25
the
locations
where
textbooks
are
sold
on
campus
and
on
the
26
internet
site
for
the
respective
postsecondary
educational
27
institution.
28
d.
In
order
to
receive
the
sales
tax
exemption,
a
person
29
is
required
to
show
a
current
official
identification
card
30
from
a
postsecondary
educational
institution
and
show
that
the
31
textbooks
intended
to
be
purchased
are
on
the
list
of
textbooks
32
provided
by
the
postsecondary
educational
institution
under
33
paragraph
“c”
.
34
EXPLANATION
35
-1-
LSB
1269YH
(2)
84
tw/sc
1/
2
H.F.
14
This
bill
provides
a
sales
tax
exemption
for
textbooks
used
1
in
attending
a
public
or
private
Iowa
postsecondary
educational
2
institution.
“Textbooks”
are
defined
as
books
and
other
3
instructional
materials
and
equipment,
including
books
and
4
materials
for
extracurricular
activities,
but
does
not
include
5
instructional
books
and
materials
used
for
teaching
religious
6
tenets,
doctrines,
or
worship
if
the
purpose
is
to
inculcate
7
those
tenets,
doctrines,
or
worship.
8
Postsecondary
educational
institutions
are
required
9
to
provide
a
list
of
textbooks
for
all
courses
and
the
10
corresponding
international
standard
book
numbers
for
the
11
textbooks
at
least
14
days,
or
as
soon
as
practicable,
before
12
the
start
of
each
semester
or
term,
where
textbooks
are
sold
on
13
campus
and
on
the
institution’s
internet
site.
14
In
order
to
receive
the
sales
tax
exemption,
a
person
15
must
show
a
current
official
identification
card
from
a
16
postsecondary
educational
institution
and
show
that
the
17
textbooks
intended
to
be
purchased
are
on
the
institution’s
18
textbooks
list.
19
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
20
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
21
imposed
in
Code
section
423.5.
22
-2-
LSB
1269YH
(2)
84
tw/sc
2/
2