Resolution 81

A RESOLUTION TO BE ENTILED AN ACT TO ENCOURAGE THE NORTH CAROLINA GENERAL ASSEMBLY TO PROVIDE STUDENTS OF NORTH CAROLINA WITH TAX FREE TEXTBOOKS

Short Title: TAX FREE TEXTBOOKS

Sponsors: Senator Lal (Corresponding)

Signatories:

Referred to:                        

Version: (insert either committee version, as amended by Senate, etc.)

First Reading:                                                                                     Second Reading:

Section 1.        Statutory Authority.  This resolution is adopted pursuant to the provisions of Article II, Sections 5(d) of the Student Body Constitution, and Chapter 2, Rule 17(c) of the Student Body Statutes.

Section 2.        The North Carolina State University Student Senate hereby adopts the following Resolution:

WHEREAS,   the Constitution of the State of North Carolina, Article IX Section 9, reads "[t]he General Assembly shall provide that the benefits of The University of North Carolina [UNC] and other public institutions of higher education, as far as practicable, be extended to the people of the State free of expense"; and,

WHEREAS,   despite this commitment, N.C. State tuition rates for full-time resident undergraduates alone have risen from a mere $948.00 for the 1995-1996 academic year to the rate of $3,530.00 for the 2007-2008 academic year, an increase of 272.4%; and,

WHEREAS,   above and beyond these tuition expenses, the Office of Scholarships and Financial Aid advises undergraduate students to expect to pay $900 per academic year for course textbooks, and advises graduate students to expect to pay $800 per academic year; and,

WHEREAS,   the financial burden of textbook purchases is amplified by the sales taxes levied on them by the State of North Carolina, adding to an additional $67.50 and $60.00 per year for undergraduate and graduate students respectively; and,

WHEREAS,   textbook purchases are currently tax exempt in the states of Connecticut, Massachusetts, Minnesota, New Jersey, New York, North Dakota, South Carolina, Tennessee and West Virginia, states that include 2 of N.C. State's 16 peer institutions; and,

WHEREAS,   legislation making textbook purchases tax exempt has been introduced and in various stages of passage in the legislatures of Georgia, Texas, Virginia and others, states that include an additional 4 of N.C. State's 16 peer institutions; and,

WHEREAS,   North Carolina, by contrast, merely offers a two-day "tax free weekend" on certain academic items, up to a purchase price limit of $100 for textbooks, and held the first weekend in August when many students are unable to purchase their books for the upcoming semesters; and,

WHEREAS,   many textbooks cost more than $100, making them ineligible to receive the tax-free benefits provided; and,

WHEREAS,   this disparity places North Carolina institutions of higher education at a competitive disadvantage universities in other states, making it comparatively more difficult to lure top students and placing an additional burden on North Carolina taxpayers funding a child's education; and,

WHEREAS,   the UNC President's Advisory Committee on Efficiency and Effectiveness (PACE), in its final report issued November 1, 2006, identified regulatory/tax relief as a potential option to reduce out-of-pocket expenses to students; and,

WHEREAS,   options suggested included amending North Carolina General Statutes (N.C.G.S.) §105-164.13 to exempt textbooks from sales taxes entirely, or amending N.C.G.S. §105-164.13C to remove the sales tax holiday price cap on textbooks and establish sales tax holidays that more closely correspond with the start of the fall and spring semesters; and,

WHEREAS,   the Student Senate supports any efforts to reduce out-of-pocket expenses to students consistent with maintaining a high-quality educational environment, and believes tax-free textbooks should be a high priority legislative item; now, therefore be it

RESOLVED,  that the North Carolina State University Student Senate strongly endorses the suggestions noted in the final report of the UNC President's Advisory Committee on Efficiency and Effectiveness; and be it further,

RESOLVED,  the Senate urges the Student Body President and his delegation to the UNC Association of Student Governments to heavily promote textbook regulatory/tax relief; and be it further,

RESOLVED,  the Student Senate strongly encourages the General Assembly, as soon as possible, pass legislation eliminating taxation of textbooks in the state of North Carolina.