BILL REQ. #:  H-0492.1 

Read first time 01/17/13.   Referred to Committee on Finance.

     AN ACT Relating to excise taxation of required college instructional materials; adding a new section to chapter 82.08 RCW; and adding a new section to chapter 82.12 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   A new section is added to chapter 82.08 RCW to read as follows:
     (1) The tax levied by RCW 82.08.020 does not apply to required college instructional materials sold by bookstores affiliated with any institution of higher education in Washington state to students enrolled in the same institution.
     (2) The seller must obtain documentation, from the institution of higher education, showing which college instructional materials are required for specific courses. The governing body of each institution, in collaboration with its affiliated bookstores and student and faculty representatives, must determine the institution's process and requirements for providing documentation. The seller must maintain this documentation as part of the records required under RCW 82.32.070.
     (3) As used in this section:
     (a) "College instructional materials" means textbooks, workbooks, standardized data, or prewritten computer software, delivered through any tangible storage medium or through electronic download.
     (b) "Institution of higher education" means a college or university which is accredited by an accrediting association recognized as such by rule of the higher education coordinating board.
     (c) "Required" means required by the instructor of a course.
     (d) "Prewritten computer software" is defined as provided in RCW 82.04.215.

NEW SECTION.  Sec. 2   A new section is added to chapter 82.12 RCW to read as follows:
     The provisions of this chapter do not apply in respect to the use of college instructional materials required for courses at institutions of higher education. The definitions in section 1 of this act apply to this section.