The Government of the Student Body’s continuing efforts to make textbooks tax-free to students has raised mixed emotions from both local bookstores.Iowa legislation grants the sales-tax exemption on textbooks to state-funded programs, as long as the money is returned to the institution. Essentially, students would buy their books, pay the sales tax at the time of purchase and later receive a refund from the state by mailing in a required form or going online, said GSB officials.Since this exemption applies only to state-funded institutions, such as the University Book Store, customers at private businesses like Campus Book Store,would not receive the tax break.Lynette Seymour, general manager of the University Book Store in the Memorial Union, said she would support the potential tax break for students.”I’m certainly in favor of the tax-free books,” Seymour said. “That would be a huge help to all students.”However, representatives from the Campus Book Store said the tax exemption possibly could hurt marketplace competition between the two stores.Graham Gillette, spokesman for Campus Book Store, said owners would not necessarily be opposed to the tax break.”All we ask is that these things are administered fairly,” he said. “We’re not asking for more than the University Book Store, we just want an even playing field.”Seymour said she doesn’t anticipate the tax break having an adverse effect on the Campus Book Store, but the potential is there.”I think that it would be great if the state would consider tax-free books for all of the public universities,” she said. “With budget cuts and tuition rates going up, I think that students deserve this break.”Gillette agreed that the best possible solution to the problem would be state-wide legislation to grant the exemption for all bookstores. “This tax exemption would give an advantage to a state-run bookstore,” he said. “It’s never good for the state to have the upper hand in business.”The winners in the end will be the customers if the exemption is extended across the board at all of the state’s public universities, Gillette said.”This isn’t just about students at Iowa State,” he said. “The best way to find a permanent exemption is for us to work together.”