HOUSE BILL 872

File Code: Sales and Use

Sponsored By:

Delegate Rzepkowski

Entitled:

Sales and Use Tax - Textbooks, Workbooks, and Course Materials

Synopsis:

Exempting from the sales and use tax the sale of textbooks, related workbooks, and course materials purchased by students enrolled in institutions of higher education; and requiring that the individual purchasing the items present a valid student identification card at the time of the sale in order for the exemption to apply.

History by Legislative Date

House Action

2/12

First Reading Ways and Means

2/17

Hearing 3/11 at 1:00 p.m.

3/22

Unfavorable Report by Ways and Means

Senate Action

No Action

Bill indexed under the following Subjects:

EXEMPTIONS

HIGHER EDUCATION -see also- STATE UNIVERSITIES AND COLLEGES.

SALES AND USE TAX

STUDENTS

TEXTBOOKS

Bill affects the following Statute:

Tax - General

( 11-222.1 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered