Bill
Bill > S771
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 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.
AI Summary
This bill simplifies the process for students to purchase or rent textbooks tax-free by eliminating the requirement to submit a sales tax exemption form to the seller. Previously, to qualify for the sales tax exemption on textbooks, students had to provide a form confirming they were students and that the book was required for their studies, and the educational institution also had to declare the books as required. This bill removes these burdensome requirements, clarifying that rentals are included in the exemption and that the exemption applies regardless of the textbook's condition or format, making it easier for students to access necessary educational materials without additional paperwork.
Committee Categories
Education
Sponsors (2)
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/S771 |
| BillText | https://pub.njleg.gov/Bills/2026/S1000/771_I1.HTM |
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