STATE OF NEW JERSEY
222nd LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION
Sponsored by:
Assemblywoman LUANNE M. PETERPAUL
District 11 (Monmouth)
Assemblywoman ANNETTE QUIJANO
District 20 (Union)
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.