Legislation on Policy Theme 1 for EM

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, make 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 applying to bookstores where textbooks are 10% of sales
6. HB 289 (FL), introduced 1/16/07 & SB 2492 (FL), introduced 3/1/07
7. HB 1434 (GA), introduced 2/16/06
8. HB 141 (GA), introduced 1/24/07, same as HB 1434 (GA)
9. HB 3725 (IL), introduced 2/24/06, remove state sales tax from required textbooks at state institutions
10. SB 327 (IL), introduced 2/7/07, exempts college textbooks from state sales and use tax
11. SB 16/HB 1311 (IN), introduced 1/16/07, sales tax exempt for textbooks required for college courses purchased by undergrad students or parents
12. HB 1810 (IN), introduced 1/26/07, exempts textbooks and computer software used for course materials if purchasers is student or parent
13. HB 1001 (IN), introduced in 2007, included as provision in appropriations bill for state expenditures
14. HB 56 (LA), introduced 2/28/07 & HB 93 (LA), introduced 3/15/07
15. LD 1633 (ME), introduced 3/21/07
16. HB 25 (MD), introduced 9/21/05, exempt for current students
17. SB 1705 (MA), introduced 1/10/07
18. HB 5568 (MI), introduced 1/19/06
19. HB 6356 (MI), introduced 8/16/06, income tax credit for full cost of textbooks if courses are passed
20. LB 32 (NE), introduced 1/4/07, current students buying required and recommend course textbooks
21. AB 454 (NJ), introduced 1/10/06, income tax credit up to $100 for students buying textbooks
22. 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
23. 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
24. AB 6367 (NY), introduced 3/7/07, provide tax deductions for college course supplies including textbooks and computer software
25. SB 1392 (NC), introduced 3/21/07
26. 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
27. 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
28. HB 220 (UT), introduced 1/21/05 & HB 273 (UT), introduced 2/16/05, textbooks sold at college bookstores are exempt
29. SB 100 (VT), introduced 2/16/05
30. HB 2466 (VA), introduced 1/12/06, exemption for required textbooks purchased by current students
31. HB 3034 (WA), exempts tax on required textbooks sold by in-state bookstores including online retailers
32. HB 1531 (WA), introduced 1/22/07 & SB 5784 (WA), introduced 1/31/07, exempts instructional materials from taxes

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