Bill

Bill > A2300


NJ A2300

NJ A2300
Provides sales and use tax exemption for sales of books at school book fairs.


summary

Introduced
01/13/2026
In Committee
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, meaning that taxes will not be charged on certain sales, for books sold at school book fairs, which are defined as events held at elementary or secondary schools where books are sold only to the students and their parents or guardians. This exemption is intended to encourage reading and make books more accessible to students and their families. The law change will take effect on the first day of the fourth month after the bill is officially enacted.

Committee Categories

Education

Sponsors (2)

Last Action

Introduced, Referred to Assembly Education Committee (on 01/13/2026)

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