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An Act To Provide a Sales Tax Exemption for Textbooks
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§104  is enacted to read:
 
104.  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 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.
Sec. 2. Effective date. This Act takes effect August 1, 2020.
 
SUMMARY
This bill exempts from the state sales and use tax textbooks purchased for use by a student.