House
File
560
-
Introduced
HOUSE
FILE
560
BY
KELLEY
A
BILL
FOR
An
Act
relating
to
a
sales
tax
holiday
for
instructional
1
materials
sold
to
college
students.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
2444YH
(2)
85
mm/sc
H.F.
560
Section
1.
Section
423.3,
Code
2013,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
68A.
a.
The
sales
price
of
new
or
used
3
instructional
materials
sold
to
students
for
classroom
use
4
at
a
postsecondary
educational
institution,
or
for
use
in
5
an
extracurricular
activity
sponsored
by
the
postsecondary
6
educational
institution,
if
all
of
the
following
apply:
7
(1)
The
sale
is
made
to
a
person
who
is
a
student
at
a
8
postsecondary
educational
institution
in
this
state
and
who
has
9
verified
that
status
to
the
retailer.
10
(2)
The
instructional
materials
have
been
uniquely
11
identified
and
certified
to
a
retailer
by
a
postsecondary
12
educational
institution
as
required
for
classroom
use
or
for
13
use
in
a
sponsored
extracurricular
activity.
14
(3)
The
sale
takes
place
during
one
of
the
following:
15
(a)
The
period
beginning
at
12:01
a.m.
on
the
third
Monday
16
in
August
and
ending
at
midnight
on
the
following
Tuesday.
17
(b)
The
period
beginning
at
12:01
a.m.
on
the
third
Monday
18
in
January
and
ending
at
midnight
on
the
following
Tuesday.
19
b.
For
purposes
of
this
subsection:
20
(1)
“Extracurricular
activity”
includes
a
sporting
event,
21
musical
or
dramatic
event,
speech
activity,
or
programs
of
a
22
similar
nature.
23
(2)
“Instructional
materials”
means
books,
textbooks,
24
printed
materials,
and
equipment
required
for
classroom
use
25
in
attending
a
postsecondary
educational
institution
in
this
26
state,
or
required
for
use
in
an
extracurricular
activity
27
sponsored
by
a
postsecondary
educational
institution
in
this
28
state.
“Instructional
materials”
does
not
include
books,
29
textbooks,
printed
materials,
or
equipment
used
in
the
teaching
30
of
religious
tenets,
doctrines,
or
worship,
the
purpose
of
31
which
is
to
inculcate
those
tenets,
doctrines,
or
worship.
32
(3)
“Postsecondary
educational
institution”
means
an
33
accredited
higher
education
institution,
as
defined
in
34
section
261.92,
an
Iowa
community
college,
or
a
postsecondary
35
-1-
LSB
2444YH
(2)
85
mm/sc
1/
2
H.F.
560
educational
institution
under
the
control
of
the
state
board
1
of
regents.
2
c.
The
department
shall
adopt
rules
pursuant
to
chapter
17A
3
to
administer
this
section,
including
but
not
limited
to
rules
4
to
establish
the
manner
by
which
a
person
shall
verify
to
a
5
retailer
the
person’s
status
as
a
student,
and
the
manner
by
6
which
a
postsecondary
educational
institution
shall
identify
7
and
certify
required
instructional
materials
to
a
retailer.
8
EXPLANATION
9
This
bill
provides
a
sales
tax
exemption
for
a
limited
10
time
period
for
the
sales
price
of
instructional
materials
to
11
students
at
postsecondary
educational
institutions
in
this
12
state
if
the
instructional
materials
are
required
for
classroom
13
use
or
for
use
in
an
extracurricular
activity
sponsored
by
14
the
postsecondary
educational
institution.
The
exemption
is
15
available
to
sales
in
which
the
student
verifies
his
or
her
16
status
as
a
student
to
the
retailer,
the
items
being
sold
17
have
been
uniquely
identified
and
certified
to
the
retailer
18
as
required
for
classroom
use
or
for
use
in
a
sponsored
19
extracurricular
activity,
and
the
sale
takes
place
during
the
20
calendar
day
on
the
third
Monday
in
January
or
August.
21
“Extracurricular
activity”,
“instructional
materials”,
and
22
“postsecondary
educational
institution”
are
all
defined
in
the
23
bill.
24
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
25
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
26
imposed
in
Code
section
423.5.
27
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LSB
2444YH
(2)
85
mm/sc
2/
2