Loading chat...
IN HB1111
Bill
Status
1/5/2017
Primary Sponsor
Sheila Klinker
Click for details
AI Summary
-
Exempts books from Indiana state gross retail sales tax if purchased by a student enrolled at a postsecondary educational institution in Indiana and the books are required or recommended for their course of study.
-
Defines "books" to include both printed books and digital books, with digital books meaning works generally recognized in the ordinary and usual sense as books.
-
Allows sellers to grant the exemption if the purchaser presents an unexpired student identification card issued by a postsecondary educational institution in Indiana.
-
Permits sellers to allow the exemption if the purchaser affirms in the manner prescribed by the department that they are enrolled in a course of study at an Indiana postsecondary educational institution and the books are required or recommended for that course.
-
Becomes effective July 1, 2017.
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 Pierce added as coauthor
1/30/2017