A BILL TO BE ENTITLED
AN ACT to create a sales tax Exemption for purchases of school instructional material by students at postsecondary educational institutions.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"(14b)	Sales of school instructional material to students enrolled at postsecondary educational institutions. As used in this subdivision, "school instructional material" means written material commonly used by the student in a course of study as a reference and to learn the subject being taught."
SECTION 2.  This act becomes effective July 1, 2007, and applies to sales made on or after that date.