| SB 0033 | Eliminates current requirement that textbooks be purchased at on-campus bookstore for sales tax exemption |
| Sponsor: | Johnson | |||
| LR Number: | L0363.03T | Fiscal Note: | 0363-03 | |
| Committee: | Ways and Means | |||
| Last Action: | 07/09/99 - Signed by Governor | Journal page: | ||
| Title: | HCS SB 33 | |||
| Effective Date: | August 28, 1999 | |||
HCS/SB 33 - Current law exempts from state sales and use tax
sales of textbooks if purchased at a bookstore located on the
premises of a postsecondary institution of higher learning. This
act allows the exemption of all textbook sales made by enrolled
students at a Missouri public or private university, provided
that the institution issues a list of approved textbooks for the
student to provide to the bookstore to receive the exemption.
RUSS HEMBREE