Relates to exemptions from sales and use tax for books, candy, pictures, posters, trinkets, or any item containing a logo, collectable or seasonal item sold at a book fair or program

2025 Regular Session Introduced by Andrew Lanza

Exempts items sold at book fairs/programs from sales tax, lowering prices and boosting fundraising for literacy events.

REFERRED TO BUDGET AND REVENUE

Bill Summary: S 6933 — Exemption from Sales and Use Tax for Book Fair/Program Items

Purpose and intent

Create a state (and local) sales and use tax exemption for certain items sold at book fairs or related programs.

Target items commonly sold to raise funds or support literacy activities, including books and assorted merchandise, to facilitate affordability and fundraising at such events.

The bill aims to support book fairs and similar programs by removing the tax burden on specified goods purchased at these events.

Key provisions (as indicated by the bill’s title)

Exempts from sales and use tax:

Books
Candy
Pictures
Posters
Trinkets
Any item containing a logo
Collectibles
Seasonal items

Applies specifically to items sold at a book fair or program (i.e., the tax exemption is limited to transactions occurring at these events).

The bill’s language likely defines the scope and administration of the exemption (e.g., which venues qualify as “book fairs or programs,” how vendors claim the exemption, and whether online or non-event sales are covered). The exact definitions and administrative details would be in the full text.

Affected parties

Vendors and organizers at book fairs or similar literacy fundraising programs.

Purchasers at these events (students, families, community members) who would pay lower prices due to the exemption.

States and localities’ tax revenues, which could experience a reduction in tax receipts from qualifying sales; the extent depends on event frequency and participation.

Procedural and timeline aspects

Introduced: March 27, 2025.

Status: Referred to Budget and Revenue (as of the latest action), indicating it is in committee for fiscal review and potential analysis.

Sponsor: Senator Andrew J. Lanza (primary).

Related legislation:

S 7876, S 6292, S 2639, S 5621, S 4662 (prior-session versions or related proposals)
A 3831 (companion bill in the Assembly)

Additional context and next steps

The Budget and Revenue committee will assess fiscal impact, determine necessary implementing provisions, and consider potential amendments.

If advanced, the bill would move through additional committee stages, possible floor votes in the Senate and Assembly, and ultimately to the governor for signature.

A fiscal note (if issued) would provide estimated revenue impact and any administrative costs or savings.

Note: The summary reflects the information provided. The full bill text would clarify definitions, limitations, sunset provisions (if any), and operational details.