SB 0047 Eliminates current requirement that textbooks be purchased at on-campus bookstore for sales tax exemption
LR Number:S0356.01I Fiscal Note:0356-01
Committee:Ways and Means
Last Action:01/12/99 - Referred S Ways & Means Committee Journal page:S75
Effective Date:August 28, 1999
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Current Bill Summary

SB 47 - Current law exempts from state sales and use tax on the 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 regardless of location.