| SB 0047 | Eliminates current requirement that textbooks be purchased at on-campus bookstore for sales tax exemption |
| Sponsor: | Maxwell | |||
| 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 | |
| Title: | ||||
| Effective Date: | August 28, 1999 | |||
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.
RUSS HEMBREE