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IN HB1302

Bill

Official Source

Status

Introduced

1/12/2016

Primary Sponsor

Sheila Klinker

Click for details

Origin

House of Representatives

2016 Regular Session

AI Summary

  • Adds new Section 51 to IC 6-2.5-5-51 establishing a sales tax exemption for books purchased by college students effective July 1, 2016
  • Exempts both printed and digital books from Indiana's gross retail tax when purchased by students enrolled at postsecondary educational institutions in Indiana
  • Requires books to be required or recommended for the course of study to qualify for the exemption
  • Allows sellers to grant the exemption upon presentation of an unexpired student identification card issued by an Indiana postsecondary educational institution
  • Permits alternative verification through an affirmation process prescribed by the department if a student identification card is not presented

Legislative Description

Sales tax exemption for college books. Provides a sales tax exemption for books purchased by a college student for a college course.

Last Action

Representative Truitt added as coauthor

1/14/2016

Committee Referrals

Ways and Means1/12/2016

Full Bill Text

No bill text available