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HF 89

as introduced - 89th Legislature (2015 - 2016) Posted on 03/10/2015 07:54am

KEY: stricken = removed, old language.
underscored = added, new language.
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Bill Text Versions

Engrossments
Introduction Posted on 01/12/2015

Current Version - as introduced

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A bill for an act
 relating to taxation; sales and use; modifying exemption for instructional
materials; amending Minnesota Statutes 2014, section 297A.67, subdivision 13a.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 297A.67, subdivision 13a, is amended to
read:


Subd. 13a.

Instructional materials.

new text begin (a) new text end Instructional materials, other than
textbooks, that are prescribed for use in conjunction with a course of study in a
postsecondary school, college, university, or private career school to students who are
regularly enrolled at such institutions are exempt. For purposes of this subdivision,
"instructional materials" means materials required to be used directly in the completion of
the course of study, including, but not limited todeleted text begin ,deleted text end new text begin :new text end

new text begin (1) new text end interactive CDs, tapes, digital audio works, digital audiovisual works, and
computer softwarenew text begin ;
new text end

new text begin (2) charts and models used in the course of study; and
 new text end

new text begin (3) specialty pens, pencils, inks, paint, paper, and other art supplies for art classes.
 new text end

new text begin (b) Notwithstanding paragraph (c), if the course of study is necessary to obtaining a
degree or certification for a trade or career, any equipment, tools, and supplies required
during the course of study that are generally used directly in the practice of the career
or trade are also exempt.
 new text end

new text begin (c) new text end Instructional materials do not include general reference works or other items
incidental to the instructional process such as pens, pencils, paper, folders, or computersnew text begin
that are of general use outside of the course of studynew text end .

new text begin (d) new text end For purposes of this subdivision, "school" and "private career school" have the
meanings given in subdivision 13.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2015.
 new text end