Bill Text: NJ S2056 | 2024-2025 | Regular Session | Introduced

---

Bill Title: Provides sales and use tax exemption for sales of books at school book fairs.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced) 2024-01-09 - Introduced in the Senate, Referred to Senate Education Committee [S2056 Detail]

Download: New_Jersey-2024-S2056-Introduced.html

---

SENATE, No. 2056

STATE OF NEW JERSEY

221st LEGISLATURE

 

PRE-FILED FOR INTRODUCTION IN THE 2024 SESSION

 

 

Sponsored by:

Senator  VIN GOPAL

District 11 (Monmouth)

Senator  JOSEPH A. LAGANA

District 38 (Bergen)

 

 

 

 

SYNOPSIS

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

 

CURRENT VERSION OF TEXT

     Introduced Pending Technical Review by Legislative Counsel.

  

An Act providing a sales and use tax exemption for sales of books at school book fairs, and supplementing P.L.1966, c.30 (C.54:32B-1 et seq.).

 

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

 

     1.    a.  Receipts from the sale of books at school book fairs shall be exempt from the tax imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).

     b.    As used in this section, "school book fair" means 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.

 

     2.    This act shall take effect on the first day of the fourth month next following the date of enactment.

 

 

STATEMENT

 

     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.