Exempts books, magazines, pamphlets, and related items sold at school or library book fairs from sales and compensating use taxes.

This bill amends the tax law to exempt books, magazines, pamphlets, and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted, or sponsored by an educational organization from sales and compensating use taxes. The affected organizations include parent-teacher associations, booster clubs, and similar school-based associations or friends of the library organizations. The exemption applies to sales made on or after the bill's effective date.

Exempts books, magazines, pamphlets, and related items sold at school or library book fairs from sales and compensating use taxes.

This bill amends the tax law to exempt books, magazines, pamphlets, and other related items sold at a primary or secondary school facility or at a library at a book fair organized, hosted, or sponsored by an educational organization from sales and compensating use taxes. The affected organizations include parent-teacher associations, booster clubs, and similar school-based associations or friends of the library organizations. The exemption applies to sales made on or after the bill's effective date.