Bill Text: IA HF265 | 2013-2014 | 85th General Assembly | Introduced
Bill Title: A bill for an act providing a sales tax exemption for sales of textbooks for limited time periods annually and including effective date provisions.
Spectrum: Partisan Bill (Democrat 14-0)
Status: (Introduced - Dead) 2013-12-31 - END OF 2013 ACTIONS [HF265 Detail]
Download: Iowa-2013-HF265-Introduced.html
House
File
265
-
Introduced
HOUSE
FILE
265
BY
KRESSIG
,
JACOBY
,
ISENHART
,
HALL
,
WOLFE
,
BEARINGER
,
GAINES
,
RUNNING-MARQUARDT
,
WOOD
,
MUHLBAUER
,
STECKMAN
,
KAJTAZOVIC
,
MURPHY
,
and
HUNTER
A
BILL
FOR
An
Act
providing
a
sales
tax
exemption
for
sales
of
textbooks
1
for
limited
time
periods
annually
and
including
effective
2
date
provisions.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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1913YH
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265
Section
1.
Section
423.3,
Code
2013,
is
amended
by
adding
1
the
following
new
subsection:
2
NEW
SUBSECTION
.
99.
a.
The
sales
price
of
new
and
used
3
textbooks
for
use
in
attending
a
postsecondary
educational
4
institution
if
the
sale
takes
place
during
the
period
beginning
5
at
12:01
a.m.
on
the
third
Friday
in
August
and
ending
at
6
midnight
on
the
following
Saturday,
or
during
the
period
7
beginning
at
12:01
a.m.
on
the
second
Friday
in
January
and
8
ending
at
midnight
on
the
following
Saturday.
9
b.
For
purposes
of
this
subsection:
10
(1)
“Postsecondary
educational
institution”
means
an
11
accredited
higher
education
institution
as
defined
in
section
12
261.92,
an
Iowa
community
college,
a
postsecondary
educational
13
institution
under
the
control
of
the
state
board
of
regents,
a
14
school
of
cosmetology
arts
and
sciences
licensed
under
chapter
15
157,
or
a
barber
school
licensed
under
chapter
158.
16
(2)
“Textbooks”
means
books
and
other
printed
materials
used
17
in
attending
a
postsecondary
educational
institution
in
this
18
state.
19
c.
Postsecondary
educational
institutions
are
required
20
to
provide
the
titles
of
required
and
recommended
textbooks
21
for
all
courses
and
the
corresponding
authors,
publishers,
22
and
international
standard
book
numbers
for
such
textbooks
on
23
the
postsecondary
educational
institution’s
internet
site
for
24
access
to
all
booksellers
and
all
students.
The
state
board
25
of
regents
shall
designate
the
format
by
which
the
textbook
26
information
shall
be
provided.
27
d.
In
order
to
receive
the
sales
tax
exemption,
a
person
is
28
required
to
show
a
current
official
identification
card
from
a
29
postsecondary
educational
institution
and
either
the
purchaser
30
or
the
bookseller
must
show
that
a
textbook
intended
to
be
31
purchased
is
on
a
list
of
textbooks
provided
by
a
postsecondary
32
educational
institution
under
paragraph
“c”
.
33
Sec.
2.
EFFECTIVE
UPON
ENACTMENT.
This
Act,
being
deemed
of
34
immediate
importance,
takes
effect
upon
enactment.
35
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265
EXPLANATION
1
This
bill
provides
an
annual
limited-time
sales
tax
2
exemption
for
textbooks
used
in
attending
a
public
or
private
3
Iowa
postsecondary
educational
institution,
including
licensed
4
cosmetology
and
barber
schools.
“Textbooks”
is
defined
as
5
books
and
other
printed
materials.
6
Postsecondary
educational
institutions
are
required
to
7
provide
the
titles
of
textbooks
for
all
courses
and
the
8
authors,
publishers,
and
corresponding
international
standard
9
book
numbers
for
the
textbooks
on
the
institution’s
internet
10
site
in
order
for
all
booksellers
and
students
to
have
access
11
to
the
information.
The
state
board
of
regents
is
required
to
12
provide
the
format
in
which
the
textbook
information
must
be
13
provided.
14
In
order
to
qualify
for
the
exemption,
the
textbook
sale
15
must
take
place
during
the
period
beginning
at
12:01
a.m.
16
on
the
third
Friday
in
August
and
ending
at
midnight
on
the
17
following
Saturday,
or
during
the
period
beginning
at
12:01
18
a.m.
on
the
second
Friday
in
January
and
ending
at
midnight
19
on
the
following
Saturday,
and
a
person
must
show
a
current
20
official
identification
card
from
a
postsecondary
educational
21
institution
and
either
the
purchaser
or
the
bookseller
must
22
show
that
the
textbook
intended
to
be
purchased
is
on
an
23
institution’s
textbooks
list.
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
The
bill
takes
effect
upon
enactment.
28
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