House
File
647
-
Introduced
HOUSE
FILE
647
BY
KELLEY
A
BILL
FOR
An
Act
relating
to
a
sales
tax
holiday
for
books,
textbooks,
1
and
instructional
materials
sold
to
college
students.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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2249HH
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H.F.
647
Section
1.
Section
423.3,
Code
2011,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
68A.
a.
The
sales
price
of
new
or
used
3
textbooks
sold
to
students
for
classroom
use
at
a
postsecondary
4
educational
institution
if
all
of
the
following
apply:
5
(1)
The
sale
is
made
to
a
person
who
is
a
student
at
a
6
postsecondary
educational
institution
in
this
state
and
who
has
7
verified
that
status
to
the
retailer.
8
(2)
The
books,
textbooks,
or
instructional
materials
have
9
been
uniquely
identified
and
certified
to
a
retailer
by
a
10
postsecondary
educational
institution
as
required
for
classroom
11
use.
12
(3)
The
sale
takes
place
during
one
of
the
following:
13
(a)
The
period
beginning
at
12:01
a.m.
on
the
third
Monday
14
in
August
and
ending
at
midnight
on
the
following
Tuesday.
15
(b)
The
period
beginning
at
12:01
a.m.
on
the
third
Monday
16
in
January
and
ending
at
midnight
on
the
following
Tuesday.
17
b.
For
purposes
of
this
subsection:
18
(1)
“Postsecondary
educational
institution”
means
an
19
accredited
higher
education
institution,
as
defined
in
20
section
261.92,
an
Iowa
community
college,
or
a
postsecondary
21
educational
institution
under
the
control
of
the
state
board
22
of
regents.
23
(2)
“Textbooks”
means
books
and
other
instructional
24
materials
and
equipment
used
in
attending
a
postsecondary
25
educational
institution
in
this
state,
including
books
and
26
materials
for
extracurricular
activities,
which
include
27
sporting
events,
musical
or
dramatic
events,
speech
activities,
28
or
programs
of
a
similar
nature.
“Textbooks”
does
not
include
29
instructional
books
and
materials
used
in
the
teaching
of
30
religious
tenets,
doctrines,
or
worship,
the
purpose
of
which
31
is
to
inculcate
those
tenets,
doctrines,
or
worship.
32
EXPLANATION
33
This
bill
provides
a
sales
tax
exemption
for
the
sales
price
34
of
books,
textbooks,
and
instructional
materials
to
students
35
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647
at
postsecondary
educational
institutions
in
this
state.
The
1
exemption
is
available
to
sales
in
which
the
student
verifies
2
his
or
her
status
as
a
student
to
the
retailer,
the
items
3
being
sold
have
been
uniquely
identified
and
certified
to
the
4
retailer
as
required
for
classroom
use,
and
the
sale
takes
5
place
during
the
calendar
day
on
the
third
Monday
in
January
6
or
August.
7
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
8
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
9
imposed
in
Code
section
423.5.
10
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