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
   • 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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