HB4389 H ED AM 2-10
The Committee on Education moves to amend the bill by striking
out everything after the enacting section and inserting in lieu
thereof the following:
"ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9l. Exemption for sales of tangible personal property and
services by a school.
(a) Exemption. -- On and after January 1, 2011, and subject to
subsection (b) of this section, sales of tangible personal property
and services by any public or private school located in this state
are exempt from the tax imposed by this article. The exemption is
available for only the first $200,000 of any such sales in any
calendar year. The tax commissioner may specify by rule that the
exemption is a "per se" exemption for which an exemption
certificate is not required.
(b) Eligibility. -- A public or private school is eligible to
receive the exemption authorized by this section if it meets the
following criteria:
(1) Maintains a regular faculty and curriculum;
(2) Has a regularly enrolled body of students who attend at
the location in this state where its educational activities are
regularly conducted;
(3) Is organized as a unit, for the principle purpose of providing an education program;
(4) Delivers the education program to any one or more of the
grades pre-kindergarten, for students who have attained the age of
three years, through twelfth, inclusive, without regard to the
number of grades or grade levels at the school; and
(5) Is not an institution of higher education or any other
solely post-secondary education institution."