An Act in aid of libraries

194th Legislature (2025-2026) Introduced by Jenny Armini and 7 co-sponsors

Bill H 3124 exempts sales tax on used books sold by Massachusetts libraries and their friends groups, boosting fundraising and making books more affordable for communities.

Accompanied a study order, see H4708

Purpose and Intent

Bill H 3124, titled "An Act in Aid of Libraries," aims to support libraries in Massachusetts by providing a sales tax exemption for the sale of used books and other items sold by libraries and their friends groups for fundraising purposes. The intent is to enhance the financial resources available to libraries, thereby improving their services and community outreach.

Key Provisions

Sales Tax Exemption: The bill proposes an amendment to Section 6 of Chapter 64H of the General Laws. It adds a new paragraph that specifically exempts sales of used books and other items sold by libraries and library friends groups from sales tax. This exemption is intended to facilitate fundraising efforts for library-related purposes.

Who Would Be Affected

Libraries: Public and private libraries in Massachusetts would directly benefit from this bill as it would allow them to raise funds more effectively through the sale of used books and other items without the burden of sales tax.

Library Friends Groups: Organizations that support libraries through fundraising and volunteer efforts would also benefit, as they often organize sales of used items to generate revenue for library programs and services.

Community Members: Residents who purchase used books and items from libraries would enjoy lower prices due to the absence of sales tax, making literature and educational resources more accessible.

Legislative Process and Timeline

Introduced: The bill was introduced on February 27, 2025, and referred to the committee on Revenue on the same day.

Hearing Scheduled: A public hearing for the bill is scheduled for May 13, 2025, from 10:30 AM to 1:00 PM in Room A-1, allowing stakeholders and the public to provide input.

Accompanied by Study Order: On November 10, 2025, the bill was accompanied by a study order (see H4708), indicating further examination of its implications and potential impacts.

Senate Concurrence: The Senate has concurred with the bill, indicating bipartisan support for its objectives.

Related Legislation

House Docket No. 1504: This bill replaces a similar matter filed in the previous session (House No. 2825 of 2023-2024), demonstrating ongoing legislative interest in supporting libraries through financial measures.

In summary, Bill H 3124 seeks to bolster library funding through a sales tax exemption, benefiting libraries, their supporting organizations, and the communities they serve. The legislative process is underway, with opportunities for public input and further discussion.

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