Today's Law As Amended


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AB-479 Sales and use taxes: exemptions: textbooks.(2013-2014)



As Amends the Law Today


SECTION 1.

 Section 6361.3 is added to the Revenue and Taxation Code, to read:

6361.3.
 (a) There are exempted from the taxes imposed by this part, the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, a textbook purchased by a student from an institution of higher education or sold by an entity whose primary purpose is to provide textbooks to students attending institutions of higher education, for use as a learning resource in any course of study at that institution.
(b) A student shall present a valid student identification card or a proof of enrollment issued by an institution of higher education in order to receive the benefit of this textbook sales exemption.
(c) For purposes of this section, all of the following apply:
(1) “Institution of higher education” means a public or private college or university that is nationally or regionally accredited or a postsecondary educational institution as defined in Section 66261.5 of the Education Code as added by Chapter 914 of the Statutes of 1998.
(2) “Primary purpose” means that at least 50 percent of all books sold by the entity fit the definition of textbook in subparagraph (A) of paragraph (3).
(3) (A) “Textbook” means any published material that is assigned for use by a student at any institution of higher education as a source of instructional material, and includes, but is not limited to, any book or edition of a book, as so described, that is required or recommended by an instructor at an institution of higher education for use as a basis for a course of study at that institution.
(B) “Textbook” does not include books on audio tape, computer disc, CD-ROM, or similar storage media.
SEC. 2.
 Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.
SEC. 3.
 This act provides for a tax levy within the meaning of Article IV of the Constitution and shall go into immediate effect. However, the provisions of this act shall become operative on the first day of the first calendar quarter commencing more than 90 days after the effective date of this act.