Bill Text: IA HF2100 | 2011-2012 | 84th General Assembly | Introduced
Bill Title: A bill for an act providing a sales tax exemption for textbooks used in attending a postsecondary educational institution.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-02-16 - Subcommittee, Helland, Kajtazovic, and Sands. H.J. 288. [HF2100 Detail]
Download: Iowa-2011-HF2100-Introduced.html
House
File
2100
-
Introduced
HOUSE
FILE
2100
BY
KRESSIG
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
5056YH
(1)
84
mm/sc
H.F.
2100
Section
1.
Section
423.3,
Code
Supplement
2011,
is
amended
1
by
adding
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)
“Postsecondary
educational
institution”
means
an
7
accredited
higher
education
institution
as
defined
in
section
8
261.92,
an
Iowa
community
college,
a
postsecondary
educational
9
institution
under
the
control
of
the
state
board
of
regents,
a
10
school
of
cosmetology
arts
and
sciences
licensed
under
chapter
11
157,
or
a
barber
school
licensed
under
chapter
158.
12
(2)
“Textbooks”
means
books
and
other
printed
materials
used
13
in
attending
a
postsecondary
educational
institution
in
this
14
state.
15
c.
Postsecondary
educational
institutions
are
required
16
to
provide
the
titles
of
required
and
recommended
textbooks
17
for
all
courses
and
the
corresponding
authors,
publishers,
18
and
international
standard
book
numbers
for
such
textbooks
on
19
the
postsecondary
educational
institution’s
internet
site
for
20
access
to
all
booksellers
and
all
students.
The
state
board
21
of
regents
shall
designate
the
format
by
which
the
textbook
22
information
shall
be
provided.
23
d.
In
order
to
receive
the
sales
tax
exemption,
a
person
is
24
required
to
show
a
current
official
identification
card
from
a
25
postsecondary
educational
institution
and
either
the
purchaser
26
or
the
bookseller
must
show
that
a
textbook
intended
to
be
27
purchased
is
on
a
list
of
textbooks
provided
by
a
postsecondary
28
educational
institution
under
paragraph
“c”
.
29
EXPLANATION
30
This
bill
provides
a
sales
tax
exemption
for
textbooks
used
31
in
attending
a
public
or
private
Iowa
postsecondary
educational
32
institution,
including
licensed
cosmetology
and
barber
schools.
33
“Textbooks”
is
defined
as
books
and
other
printed
materials.
34
Postsecondary
educational
institutions
are
required
to
35
-1-
LSB
5056YH
(1)
84
mm/sc
1/
2
H.F.
2100
provide
the
titles
of
textbooks
for
all
courses
and
the
1
authors,
publishers,
and
corresponding
international
standard
2
book
numbers
for
the
textbooks
on
the
institution’s
internet
3
site
in
order
for
all
booksellers
and
students
to
have
access
4
to
the
information.
The
state
board
of
regents
is
required
to
5
provide
the
format
in
which
the
textbook
information
must
be
6
provided.
7
In
order
to
receive
the
sales
tax
exemption,
a
person
8
must
show
a
current
official
identification
card
from
a
9
postsecondary
educational
institution
and
either
the
purchaser
10
or
the
bookseller
must
show
that
the
textbook
intended
to
be
11
purchased
is
on
an
institution’s
textbooks
list.
12
By
operation
of
Code
section
423.6,
an
item
exempt
from
the
13
imposition
of
the
sales
tax
is
also
exempt
from
the
use
tax
14
imposed
in
Code
section
423.5.
15
-2-
LSB
5056YH
(1)
84
mm/sc
2/
2