Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption

Summary

The bill removes the sales and use tax on items sold at in‑person book fairs held on elementary or secondary school grounds, when the seller is the school, a parent‑teacher organization, or another nonprofit tied to the school. The exemption applies only if the net proceeds are used solely for the educational benefit of the school or its students.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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