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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:
 
104.  Certain textbooks.     Sales of textbooks required or recommended for courses at a postsecondary education institution located in the State and recognized by the Department of Education if the sale is to a student enrolled at the institution who displays a valid student identification at the time of purchase and the sale is through a marketplace that is:
 
A.  Located on the campus of the institution;
 
B.  Operated by the institution at a location that is not on the campus of the institution; or
 
C.  Operated pursuant to a contractual agreement with the institution.
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.
FISCAL NOTE REQUIRED
(See attached)