Citations Affected: IC 21-12-14.
Synopsis: Higher education textbook grant. Provides a state grant for
the purchase of textbooks by a student who is enrolled in a college or
university with a campus located in Indiana. Limits the grant to the
lesser of the sales tax paid in a textbook transaction or $35. Requires
that the purchase must be made from a qualified vendor. Requires the
student to file a grant claim with the department of state revenue.
Makes a state general fund appropriation in the amount necessary to
provide the grants.
Effective: July 1, 2013.
January 22, 2013, read first time and referred to Committee on Ways and Means.
A BILL FOR AN ACT to amend the Indiana Code concerning
higher education and to make an appropriation.
(2) purchases the textbook required for the course.
Sec. 4. As used in this chapter, "textbook" means systematically organized material designed to provide a specific level of instruction in a subject matter category in a course offered by an institution, including:
(2) hardware that will be consumed, accessed, or used by a single student during a semester or school year;
(3) computer software; and
(4) digital content.
Sec. 5. (a) A student who purchases a textbook from a qualified vendor is entitled to a grant for the purchase of the textbook.
(b) The amount of the grant for each textbook transaction is the lesser of:
(1) the gross retail or use tax that the student paid in the textbook transaction; or
(2) thirty-five dollars ($35).
Sec. 6. A student may apply for a grant under this chapter by providing a claim for the grant to the department of state revenue in the form and manner required by the department.
Sec. 7. Money is appropriated from the state general fund in the amount necessary to provide the grants awarded under this chapter.