HB2811 H ED AM 2-1

    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.

§11-15-9n. Exemption for sales of tangible personal property by a school.

    (a) Exemption. -– On and after January 1, 2011, and subject to subsection (b) of this section, sales of tangible personal property 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 $100,000 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. –- The following are eligible to receive the exemption authorized by this section:

    (1) A public school operating subject to the authority of the State Board of Education pursuant to section five, article two, chapter eighteen of this code, or a county board of education pursuant to section thirteen, article five of said chapter eighteen; and

    (2) A private, parochial, or church school, or school of a religious order, operating pursuant to subsection (k), section one, article eight, chapter eighteen of this code and article twenty-eight of said chapter eighteen.”