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Minutes for HB2011 - Committee on Taxation

Short Title

Sales tax exemption for required textbooks.

Minutes Content for Tue, Feb 12, 2019

Adam Siebers, Assistant Revisor, provided an overview on HB2011 stating the bill provides a sales tax exemption on all sales of text books purchased by students that are required for classes held by private and public post-secondary education institutions in the state of Kansas.

James Cox, Student Government Association, Pittsburg State University testified in support of HB2011 stating the price of new textbooks has risen three times the rate of inflation since 1977.  He remarked that over the four years to earn a bachelor's degree, total textbook expenditures are $5,080.  For that amount of money, a student could attend another semester and a half at Pittsburg State University (Attachment 1).  Mr. Cox provided an overview on the fiscal note attached to his testimony, created by the Students' Advisory Committee on HB2011.

In response to a question, Mr. Cox will provide the Committee with a list of states that have some form of sales tax exemption for textbooks.

Matt Lindsey, President, Kansas Independent College Association, testified in support of HB2011 stating students spend an average of $1,216 per year on required textbooks noting the bill would save each student an average of nearly $80.00 per year (Attachment 2).

Written testimony in support of HB2011 was submitted by:

Drake Robinson, Student at Wichita State University (Attachment 3).

Representative Nick Hoheisel, 97th District  (Attachment 4).

Trey Cocking, Deputy Director, The League of Kansas Municipalities, testified as an opponent to HB2011, stating the Kansas cities that host Kansas universities and community colleges depend on sales tax dollars that are generated from the sale of text books to provide municipal services such as policy, fire, streets, and other services (Attachment 5).

Michael Austin, Kansas Policy Institute submitted written testimony as an opponent to HB2011   (Attachment 6).

Kathleen Smith, Kansas Department of Revenue stated the fiscal note for HB2011 would decrease state revenues by $10.9 million in FY2020 and the State Highway Fund's revenue would decrease by $1.8 million in FY2020. 

Chairperson Johnson closed the hearing on HB2011.