A2300 • 2026

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

Education Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Peterpaul, Luanne M., Esq.
Last action: 2026-01-13
Official status: Introduced, Referred to Assembly Education Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

What This Bill Does

Provides sales and use tax exemption for sales of books at school book fairs.
Topic: Education Fiscal note: This bill has been certified by OLS for a fiscal note.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-01-13 New Jersey Legislature
Introduced, Referred to Assembly Education Committee

Official Summary Text

Provides sales and use tax exemption for sales of books at school book fairs.
Topic:
Education
Fiscal note:
This bill has been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text

A2300

ASSEMBLY, No. 2300

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.