Sec. 1. 36 MRSA §1760, sub-§84 is enacted to read:

84.__Textbooks.__Textbooks purchased for use by a student.__As used in this subsection, "textbook" means any book or book substitute that a student uses as a text or text substitute in a class or program in the school the student regularly attends.__As used in this subsection, "student" means a person regularly pursuing a full-time course of study or training at an institution that is:

A.__A school, college or university operated or directly supported by the United States or by any state or local government or political subdivision thereof;

B.__A school, college or university that has been accredited by a state or by a state-recognized or nationally recognized accrediting agency or body; or

C.__A school, college or university not accredited pursuant to paragraph B but whose credits are accepted, on transfer, for credit on the same basis as if transferred from an accredited institution by not fewer than 3 institutions accredited pursuant to paragraph B.

SUMMARY

This bill exempts from the state sales tax textbooks purchased for use by a student.