Bill > A1442

Introduced Session

This bill eliminates the requirement that, for a purchase to be eligible for the sales tax exemption for textbooks, purchasers must provide the seller with a tax exemption form. In addition, the school will no longer need to declare the textbooks required for school, and the school will not need to be a school approved by the Department of Education or Secretary of Higher Education. Currently, sales and rentals of textbooks for use by students are exempt from sales tax. However, the purchaser must provide the seller with a form stating that the purchaser is a student and the particular book is required for school. When purchasing textbooks at a school bookstore, the process is usually streamlined as the bookstore has access to enrollment data and syllabi. In contrast, when purchasing from online sellers the requirement to supply the seller with a form can be particularly onerous. Pursuant to this bill, school textbooks will not need to be accompanied by a form for the purchase to be exempt from sales tax. In addition, the bill clarifies that rentals are included in the exemption, and regardless of what condition or form the book is in, the exemption will apply.

Committee Categories

Robert Karabinchak (D)*, 

Introduced, Referred to Assembly Education Committee (on 01/09/2024)

Official Document