Fees authorized by Law: Textbook fees (Iowa Code 301.1)
School Supplies *
Eye and ear protective devices (280.10,.11)
Driver education instructional fee (282.6)
Tuition for summer school (282.6)
Transportation for resident pupils attending public
school who are not entitled to transportation (285.1)
Dillon’s Rule: School boards may exercise those powers expressly given by statute or
necessarily implied.
- There is no case law or department decisions defining school supplies. However, a 1993 attorney general opinion, which affirms a 1979 opinion states: “We have addressed what fees may be charged for necessary school supplies under Iowa Code Section 301.1. We held that the cost of items which were necessary or essential to the instruction of a class must be properly characterized as tuition rather than school supplies. Examples were art supplies for art classes and chemicals for science classes. In contrast, pencils, pens and paper used by students to take notes would be properly characterized as school supplies.” Op. Att’y Gen. #93-7-3(L).