Bill > A06031

This bill amends the tax law to exempt from sales and use tax the sale of books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program sponsored by a public or non-public school, a parent's association, a parent-teacher's association, or any other educational group associated with a school, including extracurricular clubs and sports teams. The bill will take effect on the first day of the next sales tax quarterly period that is at least 30 days after the bill becomes law, and the Commissioner of Taxation and Finance is authorized to take the necessary steps to implement the provisions of the bill on its effective date.