Exempts used books from sales use taxes for purchases up to one hundred dollars per item.

The bill amends the tax law to exempt used books, including second-hand purchases, from sales use taxes if the price per item is less than one hundred dollars. This change aims to reduce the tax burden on consumers purchasing affordable used books.

Exempts used books from sales use taxes for purchases up to one hundred dollars per item.

The bill amends the tax law to exempt used books, including second-hand purchases, from sales use taxes if the price per item is less than one hundred dollars. This change aims to reduce the tax burden on consumers purchasing affordable used books.