HOUSE BILL 25

File Code: Taxes - Sales and Use Prior Year Introduction As: HB 70/05 - W&M

Sponsored By:

Delegate Conroy

Entitled:

Sales and Use Tax - Exemption - University and College Textbooks

Synopsis:

Exempting from the sales and use tax a sale of a textbook that is bought by a full-time or part-time student enrolled at an institution of higher education.

History by Legislative Date

House Action

9/21

Pre-filed

1/11

First Reading Ways and Means

2/22

Hearing 3/3 at 1:30 p.m.

3/23

Unfavorable Report by Ways and Means

Senate Action

No Action

Bill indexed under the following Subjects:

EXEMPTIONS

HIGHER EDUCATION -see also- COMM COLLEGES; MED SCHOOLS; etc.

SALES AND USE TAX

STUDENTS

TEXTBOOKS

Bill affects the following Statute:

Tax - General

( 11-230 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered