Sales tax exemption proposed for college textbooks

College students would receive a break on textbook costs under a bill heard by the Revenue Committee Feb. 6.

Under LB153, introduced by Lincoln Sen. Adam Morfeld, any required textbook for a course at a postsecondary institution would be exempt from state sales tax. Morfeld said that the bill represents targeted tax relief for a constituency that is in need.

“Many worthy students either cannot afford to go [to school] or they incur a large amount of debt to do so,” he said. “We should do anything we can to ease the financial burden on students and their parents.”

The exemption would apply to a textbook regardless of whether it is sold, leased or rented. Electronic course materials also would qualify for the exemption.

University of Nebraska—Lincoln student Nick Devine spoke in favor of the bill, saying that covering the rising costs of textbooks is difficult for students taking full course loads.

“Already we see students who would rather struggle in class than pay for textbooks,” Devine said. “While the cost of textbooks will no doubt continue to be a rising cost for students, the state can further facilitate higher learning in Nebraska [by passing LB153].”

No one testified in opposition to the bill and the committee took no immediate action on it.