A BILL TO BE ENTITLED
AN ACT to create a sales tax exemption for purchases of school instructional material assigned by a course instructor 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:
''§ 105‑164.13.  Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property and services are specifically exempted from the tax imposed by this Article:
…
(14b)	Sales of school instructional material to students enrolled at accredited postsecondary educational institutions and assigned by a course instructor."
SECTION 2.  This act becomes effective October 1, 2008, and applies to sales made on or after that date.