Bill
Bill > S2603
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026-2027 Regular Session
Bill Summary
This bill provides a sales and use tax exemption for the sale of books at school book fairs. The bill defines "school book fair" as a fair held at an elementary or secondary school, at which the sale of books is offered exclusively to the students at that school and to the parents and guardians of those students.
AI Summary
This bill provides a sales and use tax exemption for the sale of books at school book fairs, meaning that taxes typically collected on purchases will not apply to these specific book sales. The "Sales and Use Tax Act" is the existing law that governs these taxes, and this bill carves out an exception for book fairs. A "school book fair" is defined as an event held at an elementary or secondary school where books are sold only to the students of that school and their parents or guardians. This exemption is intended to encourage reading and make books more accessible to students and their families within the school community.
Committee Categories
Education
Sponsors (3)
Last Action
Introduced in the Senate, Referred to Senate Education Committee (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.njleg.state.nj.us/bill-search/2026/S2603 |
| BillText | https://pub.njleg.gov/Bills/2026/S3000/2603_I1.HTM |
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