Exempts used books from sales use taxes, including second-hand purchases, up to one hundred dollars per item.

This bill amends the tax law to exempt used books from sales use taxes, including second-hand purchases, for items priced at one hundred dollars or less. The exemption applies to all used books meeting this criterion, potentially reducing the tax burden on buyers of affordable second-hand books.

Exempts used books from sales use taxes, including second-hand purchases, up to one hundred dollars per item.

This bill amends the tax law to exempt used books from sales use taxes, including second-hand purchases, for items priced at one hundred dollars or less. The exemption applies to all used books meeting this criterion, potentially reducing the tax burden on buyers of affordable second-hand books.