HF 2124

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxes; sales and use; exempting additional 
  1.3             classroom material; amending Minnesota Statutes 2000, 
  1.4             section 297A.67, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2000, section 297A.67, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 13a.  [INSTRUCTIONAL MATERIALS.] Instructional 
  1.9   materials, other than textbooks, that are prescribed for use in 
  1.10  conjunction with a course of study in a post-secondary school, 
  1.11  college, university, or private career school to students who 
  1.12  are regularly enrolled at such institutions are exempt.  For 
  1.13  purposes of this subdivision, "other instructional materials" 
  1.14  means required materials used directly in the completion of the 
  1.15  course of study, including but not limited to: 
  1.16     (1) art supplies for art classes; 
  1.17     (2) interactive CDs; 
  1.18     (3) tapes; and 
  1.19     (4) computer software. 
  1.20     Other instructional materials do not include general 
  1.21  reference works or other items incidental to the instructional 
  1.22  process such as pens, pencils, paper, folders, or computers.  
  1.23  For purposes of this subdivision, "school" and "private career 
  1.24  school" have the meanings given in subdivision 13. 
  1.25     [EFFECTIVE DATE.] This section is effective for sales made 
  2.1   after July 1, 2001.