Legislation on Policy Theme 1 for EM: Difference between revisions

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Policy Theme 1: Sales tax exemption for textbooks
'''POLICY THEME 1: Sales tax exemption for textbooks'''
<br><br>
 
'''LEGEND'''
{|border="1"
|SB: Senate Bill
|HB: House Bill
|-
|SR: Senate Resolution
|HR:  House Resolution
|-
|AB: Assembly Bill
|AR:  Assembly Resolution
|-
|SF: Senate File
|HF: House File
|-
|HCR: Concurrent Resolution
|LB:  Legislative Bill
|}


Legislation Key


== Proposed and Passed State Legislation (2004-2007) ==
== Proposed and Passed State Legislation (2004-2007) ==
Line 12: Line 30:
#*Introduced 1/19/2005
#*Introduced 1/19/2005
#*Extends tax exemption to private occupational schools
#*Extends tax exemption to private occupational schools
#HB 891/SB 1720 (FL), died 5/6/05, make only textbooks not other instructional materials exempt
#'''HB 891 / SB 1720 (FL)'''
#HB 15/SB 1554 (FL), died in committee 5/5/06, same as HB 891/SB 1720 but only applying to bookstores where textbooks are 10% of sales
#*Died 5/6/05
#HB 289 (FL), introduced 1/16/07 & SB 2492 (FL), introduced 3/1/07
#*Makes only textbooks, not other instructional materials, exempt
#HB 1434 (GA), introduced 2/16/06
#'''HB 15 / SB 1554 (FL)'''
#HB 141 (GA), introduced 1/24/07, same as HB 1434 (GA)
#*Died in committee 5/5/06
#HB 3725 (IL), introduced 2/24/06, remove state sales tax from required textbooks at state institutions
#*Same as HB 891 / SB 1720, but only applies to bookstores where textbooks are 10% of sales
#SB 327 (IL), introduced 2/7/07, exempts college textbooks from state sales and use tax
#'''HB 289 (FL)'''
#SB 16/HB 1311 (IN), introduced 1/16/07, sales tax exempt for textbooks required for college courses purchased by undergrad students or parents
#*Introduced 1/16/07
#HB 1810 (IN), introduced 1/26/07, exempts textbooks and computer software used for course materials if purchasers is student or parent
#'''SB 2492 (FL)'''
#HB 1001 (IN), introduced in 2007, included as provision in appropriations bill for state expenditures
#*Introduced 3/1/07
#HB 56 (LA), introduced 2/28/07 & HB 93 (LA), introduced 3/15/07
#*Grouped with HB 289 (FL)
#LD 1633 (ME), introduced 3/21/07
#'''HB 1434 (GA)'''
#HB 25 (MD), introduced 9/21/05, exempt for current students
#*Introduced 2/16/06
#SB 1705 (MA), introduced 1/10/07
#'''HB 141 (GA)'''
#HB 5568 (MI), introduced 1/19/06
#*Introduced 1/24/07
#HB 6356 (MI), introduced 8/16/06, income tax credit for full cost of textbooks if courses are passed
#*Same as HB 1434 (GA)
#LB 32 (NE), introduced 1/4/07, current students buying required and recommend course textbooks
#'''HB 3725 (IL)'''
#AB 454 (NJ), introduced 1/10/06, income tax credit up to $100 for students buying textbooks
#*Introduced 2/24/06
#AB 1951 (NY), inactive 5/22/06, AB 3377 (NY), introduced 1/24/07 & SB 5276 (NY), introduced 4/25/07, gross income tax deduction for textbook costs
#*Removes state sales tax from required textbooks at state institutions
#AB 1965 (NY), introduced 1/24/06 & AB 2350 (NY), introduced 1/16/07, extends sales tax exemption to all books recommend/required for college courses
#'''SB 327 (IL)'''
#AB 6367 (NY), introduced 3/7/07, provide tax deductions for college course supplies including textbooks and computer software
#*Introduced 2/7/07
#SB 1392 (NC), introduced 3/21/07
#*Exempts college textbooks from state sales and use tax
#HB 257 (TX), introduced 2/1/05, HB 1729 (TX), introduced 2/21/07 & HB 2488 (TX), introduced 3/5/07, tax exemption for current students
#'''SB 16 / HB 1311 (IN)'''
#HB 54 (TX), introduced 6/27/05, SB 72 (TX), introduced 7/6/05, SB 222 (TX), introduced 1/21/05, HB 1434 (TX), introduced 2/13/07, HB 3062 (TX), introduced 3/7/07 & HB 955 (TX), introduced 1/30/07, creates temporary sales tax exemption on textbooks, and HB 955 adds school supplies for K-12 capped at $100
#*Introduced 1/16/07
#HB 220 (UT), introduced 1/21/05 & HB 273 (UT), introduced 2/16/05, textbooks sold at college bookstores are exempt
#*Sales tax exempt for textbooks required for college courses purchased by undergrad students or parents
#SB 100 (VT), introduced 2/16/05
#'''HB 1810 (IN)'''
#HB 2466 (VA), introduced 1/12/06, exemption for required textbooks purchased by current students
#*Introduced 1/26/07
#HB 3034 (WA), exempts tax on required textbooks sold by in-state bookstores including online retailers
#*Exempts textbooks and computer software used for course materials if purchasers is student or parent
#HB 1531 (WA), introduced 1/22/07 & SB 5784 (WA), introduced 1/31/07, exempts instructional materials from taxes
#'''HB 1001 (IN)'''
#*Introduced in 2007
#*Included as provision in appropriations bill for state expenditures
#'''HB 56 (LA)'''
#*Introduced 2/28/07  
#'''HB 93 (LA)'''
#*Introduced 3/15/07
#*Grouped with HB56 (LA)
#'''LD 1633 (ME)'''
#*Introduced 3/21/07
#'''HB 25 (MD)'''
#*Introduced 9/21/05
#*Exempt for current students
#'''SB 1705 (MA)'''
#*Introduced 1/10/07
#'''HB 5568 (MI)'''
#*Introduced 1/19/06
#'''HB 6356 (MI)'''
#*Introduced 8/16/06
#*Income tax credit for full cost of textbooks if courses are passed
#'''LB 32 (NE)'''
#*Introduced 1/4/07
#*Exempts sales tax for current students buying required and recommend course textbooks
#'''AB 454 (NJ)'''
#*Introduced 1/10/06
#*Income tax credit up to $100 for students buying textbooks
#'''AB 1951 (NY)'''
#*Inactive 5/22/06
#*Amends tax law to deduct cost of textbooks from federal adjusted gross income
#'''AB 1965 (NY)'''
#*Introduced 1/24/06
#*Extends sales tax exemption to all books recommend/required for college courses
#'''SB2381 (NY)'''
#*Introduced 2/14/05
#* Same as AB 1951 (NY)
#'''AB 3377 / SB 5276 (NY)
#*Introduced as AB 3377 on 1/24/07
#*Introduced as SB 5276 on 4/25/07
#*Provides state income tax deduction for textbook purchases at NY private or public institutions
#'''AB 2350 (NY)'''
#*Introduced 1/16/07
#*Same as AB 1965 (NY)
#'''AB 6367 (NY)'''
#*Introduced 3/7/07
#*Provides tax deductions for college course supplies including textbooks and computer software
#'''SB 1392 (NC)'''
#*Introduced 3/21/07
#'''HB 257 (TX)'''
#*Introduced 2/1/05
#*Sales tax exemption for current students
#'''HB 54 (TX)'''
#*Introduced 6/27/05
#*Creates temporary sales tax exemption on textbooks
#'''SB 72 (TX)'''
#*Introduced 7/6/05
#*Same bill as HB 54 (TX)
#'''SB 222 (TX)'''
#*Same bill as HB 54 (TX)
#'''HB 1434 (TX)'''
#*Introduced 2/13/07
#*See HB 3062 (TX) below
#'''HB 3062 (TX)'''
#*Introduced 3/7/07
#*Provides for sales tax exemptions on all college textbooks
#'''HB 955 (TX)'''
#*Introduced 1/30/07
#*Temporary sales tax exemption including school supplies for K-12, capped at $100
#'''HB 1729 / HB 2488 (TX)'''
#*Introduced as HB 1729 on 2/21/07
#*Introduced as HB 2488 on 3/5/07
#*Exempts sales tax for required textbooks if current students purchases texts
#*Books must be "written, designed, and produced for education, instructional, or pedagogical purposes"
#'''HB 220 (UT)'''
#*Introduced 1/21/05
#*Textbooks sold at college bookstores are exempt
#'''HB 273 (UT)'''
#*Introduced 2/16/05
#*Same as HB220 (UT)
#'''SB 100 (VT)'''
#*Introduced 2/16/05
#'''HB 2466 (VA)'''
#*Introduced 1/12/06
#*Exemption for required textbooks purchased by current students
#'''HB 3034 (WA)'''
#*Introduced 1/18/06
#*Exempts tax on required textbooks sold by in-state bookstores including online retailers
#'''HB 1531 / SB 5784 (WA)'''
#*Introduced as HB 1531 on 1/22/07
#*Introduced as SB 5784 on 1/31/07
#*Exempts instructional materials from taxes




Latest revision as of 20:03, 31 March 2009

POLICY THEME 1: Sales tax exemption for textbooks

LEGEND

SB: Senate Bill HB: House Bill
SR: Senate Resolution HR: House Resolution
AB: Assembly Bill AR: Assembly Resolution
SF: Senate File HF: House File
HCR: Concurrent Resolution LB: Legislative Bill


Proposed and Passed State Legislation (2004-2007)

compiled from ACSFA 2007

  1. SB 439 (AL)
    • Introduced 4/26/07
  2. HB 2228 (AR)
    • Died in committee 5/1/07
  3. HB 5368 (CT)
    • Introduced 1/19/2005
    • Extends tax exemption to private occupational schools
  4. HB 891 / SB 1720 (FL)
    • Died 5/6/05
    • Makes only textbooks, not other instructional materials, exempt
  5. HB 15 / SB 1554 (FL)
    • Died in committee 5/5/06
    • Same as HB 891 / SB 1720, but only applies to bookstores where textbooks are 10% of sales
  6. HB 289 (FL)
    • Introduced 1/16/07
  7. SB 2492 (FL)
    • Introduced 3/1/07
    • Grouped with HB 289 (FL)
  8. HB 1434 (GA)
    • Introduced 2/16/06
  9. HB 141 (GA)
    • Introduced 1/24/07
    • Same as HB 1434 (GA)
  10. HB 3725 (IL)
    • Introduced 2/24/06
    • Removes state sales tax from required textbooks at state institutions
  11. SB 327 (IL)
    • Introduced 2/7/07
    • Exempts college textbooks from state sales and use tax
  12. SB 16 / HB 1311 (IN)
    • Introduced 1/16/07
    • Sales tax exempt for textbooks required for college courses purchased by undergrad students or parents
  13. HB 1810 (IN)
    • Introduced 1/26/07
    • Exempts textbooks and computer software used for course materials if purchasers is student or parent
  14. HB 1001 (IN)
    • Introduced in 2007
    • Included as provision in appropriations bill for state expenditures
  15. HB 56 (LA)
    • Introduced 2/28/07
  16. HB 93 (LA)
    • Introduced 3/15/07
    • Grouped with HB56 (LA)
  17. LD 1633 (ME)
    • Introduced 3/21/07
  18. HB 25 (MD)
    • Introduced 9/21/05
    • Exempt for current students
  19. SB 1705 (MA)
    • Introduced 1/10/07
  20. HB 5568 (MI)
    • Introduced 1/19/06
  21. HB 6356 (MI)
    • Introduced 8/16/06
    • Income tax credit for full cost of textbooks if courses are passed
  22. LB 32 (NE)
    • Introduced 1/4/07
    • Exempts sales tax for current students buying required and recommend course textbooks
  23. AB 454 (NJ)
    • Introduced 1/10/06
    • Income tax credit up to $100 for students buying textbooks
  24. AB 1951 (NY)
    • Inactive 5/22/06
    • Amends tax law to deduct cost of textbooks from federal adjusted gross income
  25. AB 1965 (NY)
    • Introduced 1/24/06
    • Extends sales tax exemption to all books recommend/required for college courses
  26. SB2381 (NY)
    • Introduced 2/14/05
    • Same as AB 1951 (NY)
  27. AB 3377 / SB 5276 (NY)
    • Introduced as AB 3377 on 1/24/07
    • Introduced as SB 5276 on 4/25/07
    • Provides state income tax deduction for textbook purchases at NY private or public institutions
  28. AB 2350 (NY)
    • Introduced 1/16/07
    • Same as AB 1965 (NY)
  29. AB 6367 (NY)
    • Introduced 3/7/07
    • Provides tax deductions for college course supplies including textbooks and computer software
  30. SB 1392 (NC)
    • Introduced 3/21/07
  31. HB 257 (TX)
    • Introduced 2/1/05
    • Sales tax exemption for current students
  32. HB 54 (TX)
    • Introduced 6/27/05
    • Creates temporary sales tax exemption on textbooks
  33. SB 72 (TX)
    • Introduced 7/6/05
    • Same bill as HB 54 (TX)
  34. SB 222 (TX)
    • Same bill as HB 54 (TX)
  35. HB 1434 (TX)
    • Introduced 2/13/07
    • See HB 3062 (TX) below
  36. HB 3062 (TX)
    • Introduced 3/7/07
    • Provides for sales tax exemptions on all college textbooks
  37. HB 955 (TX)
    • Introduced 1/30/07
    • Temporary sales tax exemption including school supplies for K-12, capped at $100
  38. HB 1729 / HB 2488 (TX)
    • Introduced as HB 1729 on 2/21/07
    • Introduced as HB 2488 on 3/5/07
    • Exempts sales tax for required textbooks if current students purchases texts
    • Books must be "written, designed, and produced for education, instructional, or pedagogical purposes"
  39. HB 220 (UT)
    • Introduced 1/21/05
    • Textbooks sold at college bookstores are exempt
  40. HB 273 (UT)
    • Introduced 2/16/05
    • Same as HB220 (UT)
  41. SB 100 (VT)
    • Introduced 2/16/05
  42. HB 2466 (VA)
    • Introduced 1/12/06
    • Exemption for required textbooks purchased by current students
  43. HB 3034 (WA)
    • Introduced 1/18/06
    • Exempts tax on required textbooks sold by in-state bookstores including online retailers
  44. HB 1531 / SB 5784 (WA)
    • Introduced as HB 1531 on 1/22/07
    • Introduced as SB 5784 on 1/31/07
    • Exempts instructional materials from taxes


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