‘An Act To Provide a Sales Tax Exemption for Textbooks at Postsecondary Education Institutions’
| SP0661 LD 1914 |
Session - 129th Maine Legislature C "A", Filing Number S-491, Sponsored by
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LR 3054 Item 2 |
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| Bill Tracking, Additional Documents | Chamber Status | ||
Amend the bill by striking out the title and substituting the following:
‘An Act To Provide a Sales Tax Exemption for Textbooks at Postsecondary Education Institutions’
Amend the bill by striking out everything after the enacting clause and inserting the following:
‘Sec. 1. 36 MRSA §1760, sub-§104 is enacted to read:
Sec. 2. Effective date. This Act takes effect January 1, 2021.’
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
summary
This amendment restricts the sales tax exemption in the bill to textbooks required or recommended for courses at a postsecondary education institution located in this State sold through a marketplace that is located on the campus of the institution, that is operated by the institution at a location not on the campus or that is under contract to the institution. The amendment also requires that the purchaser display a valid student identification at the time of purchase.