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

Providing an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at an in-person book fair on school premises; requiring that the net proceeds of the book sale be used solely for the educational benefit of the school or its student; etc.

Source: OpenStates · fetched April 13, 2026

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