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S.F. No. 103 - Sales Tax Exemption for Certain Instructional Materials
Author: Senator D. Scott Dibble
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 2, 2015


Under current law, instructional materials required for a course of study in a postsecondary school, college or university, or private career school are exempt for students regularly enrolled in the institution’s program. 

This bill adds new items to the current law sales tax exemption for instructional materials: charts and models used in the course of study; specialty instruments and other art supplies for art classes; and any equipment, tools, and supplies required during the course of study that are generally used directly in the practice of the career or trade, if the course is necessary to obtaining a degree or certification for a trade or career.  Excludes from the definition materials that are of general use outside of the course of study.  Effective for sales and purchases beginning after June 30, 2015.

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