HB 227 -- Sales Tax Exemption for Textbooks

Co-Sponsors:  Farnen, Graham (24), Schilling, Harlan, Summers

Under current law, certain textbooks purchased at a bookstore
located on the premises of any postsecondary institution of
higher learning by a qualified student are exempt from state
sales tax.  This bill removes the requirement that the textbook
be purchased at a bookstore located on the premises of any
postsecondary institution of higher learning to be subject to
the exemption.

The bill also extends the exemption to include local sales taxes
collected on the textbooks.  Under current law, local sales
taxes are levied and collected on the qualified textbooks.