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ROBERT L. EHRLICH, JR., Governor Ch. 348
Article—Tax—General
11-230.
(A) IN THIS SECTION, "TEXTBOOK" MEANS A BOOK;
(1) WRITTEN, DESIGNED, AND PRODUCED FOR EDUCATIONAL,
INSTRUCTIONAL, OR PEDAGOGICAL PURPOSES; AND
(2) REQUIRED FOR A COURSE AT AN INSTITUTION OF HIGHER
EDUCATION AS DEFINED UNDER § 10-101(F) OF THE EDUCATION ARTICLE.
(B) THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF A TEXTBOOK
THAT IS BOUGHT BY A FULL TIME OR PART TIME STUDENT ENROLLED AT AN
INSTITUTION OF HIGHER EDUCATION.
(C) AN INDIVIDUAL MAY ESTABLISH FULL-TIME OR PART-TIME STUDENT
STATUS BY PRODUCING A VALID STUDENT IDENTIFICATION CARD AT THE TIME OF
PURCHASE OF THE TEXTBOOK.
Article - Education
12-114.
(A) THERE IS A UNIVERSITY TEXTBOOK CONSORTIUM WITHIN THE
UNIVERSITY SYSTEM OF MARYLAND.
(B) THE PURPOSE OF THE UNIVERSITY TEXTBOOK CONSORTIUM IS TO
ENABLE CONSTITUENT INSTITUTIONS TO RECEIVE A VOLUME DISCOUNT ON THE
PURCHASE OF TEXTBOOKS AND OTHER EDUCATIONAL SUPPLIES.
(C) THE UNIVERSITY SYSTEM OFFICE OR ITS DESIGNEE SHALL COORDINATE
THE PURCHASE AND DISTRIBUTION OF TEXTBOOKS AND OTHER EDUCATIONAL
SUPPLIES TO PARTICIPATING INSTITUTIONS.
(D) PARTICIPATION IN THE UNIVERSITY TEXTBOOK CONSORTIUM BY
CONSTITUENT INSTITUTIONS IS VOLUNTARY.
SECTION 2. AND BE IT FURTHER ENACTED, That the Board of Regents of
the University System of Maryland shall establish policies and procedures necessary
to implement this Act on or before December 1, 2005.
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2005.
Approved May 10, 2005.
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