Exempts sales of books at school book fairs from sales and use tax in New Jersey.
This bill provides a sales and use tax exemption for the sale of books at school book fairs in New Jersey. A "school book fair" is defined as a fair held at an elementary or secondary school where the sale of books is offered exclusively to students at that school and to their parents and guardians. The tax exemption applies to receipts from these book sales.
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- Core Provisions
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- Legal Framework
- Critical Issues
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