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S 662

Relates to the assault on sports officials and aggravated harassment of a sports official and the provision of information to the spectators of such sporting events

2025 Regular Session Introduced by George Borrello and 6 co-sponsors

Eliminates the need for exemption forms by making textbook purchases exempt from sales tax automatically, for new/used texts, electronic or rentals.

REFERRED TO CODES
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Bill Summary · S 662

Summary — S 662: Eliminates requirement to submit sales tax exemption form for textbook purchases

Overview / Purpose

S 662 removes the paperwork requirement that purchasers (generally students) must supply a seller with a sales‑tax exemption form in order for textbook purchases to be exempt from sales tax. The bill clarifies and broadens the existing textbook exemption so that the exemption applies to textbooks “whether new or used, in electronic or other form,” and expressly includes rentals.

Statutory amendment targeted: Section 33 of P.L.1980, c.105 (C.54:32B‑8.21).

Effective date: the first day of the first calendar quarter beginning at least 30 days after enactment.

Key provisions

  • Deletes the existing requirement that:
    • The educational institution must declare on prescribed forms that the books are required for school purposes, and
    • The purchaser must provide that form to the seller at the time of sale.
  • States that receipts from sales or rentals of school textbooks are exempt from the Sales and Use Tax Act regardless of:
    • Whether the book is new or used,
    • The physical or electronic form of the book,
    • Whether the institution has made a declaration or is “approved” by the Department/Secretary.
  • Confirms rentals are included in the exemption.
  • Implementation timing: exemption becomes effective on the first day of the first calendar quarter at least 30 days after enactment.

Who is affected

  • Students and purchasers of textbooks — will no longer need to provide exemption forms at point of sale.
  • Sellers and retailers (including online sellers) — will no longer be required to collect and rely on purchaser‑supplied exemption forms for textbook sales.
  • Educational institutions — will no longer need to complete or provide declarations to sellers to trigger the exemption.
  • State tax collection — potential reduction in collectible sales tax revenue depending on scope and compliance.

Potential impacts and considerations

  • Administrative relief: reduces paperwork and friction for students and sellers, particularly for remote/online purchases where form submission has been burdensome.
  • Revenue impact: likely a small but measurable reduction in sales tax revenue on textbook transactions; exact fiscal effect would depend on current exemption usage and enforcement.
  • Compliance and audit: removing form‑based verification could increase risk of improper tax‑exempt sales unless the Department implements alternative safeguards or guidance.
  • Equity: simplifies access to the exemption across sellers and formats (digital textbooks, rentals).

Procedural status and sponsors (as provided)

  • Introduced in the Senate: 2025‑02‑20; referred to the Senate Education Committee (per bill header).
  • A hearing was listed in the provided materials for 06/03/2025 (check committee notices for confirmation).
  • Sponsors listed in the materials: Tim Sheehy (primary), Bruce E. Tarr (primary), Cindy Hyde‑Smith (cosponsor), Kevin Cramer (cosponsor), Hannah Kane (cosponsor). (Note: the provided source materials include text and sponsor lists from multiple jurisdictions; confirm sponsor/jurisdiction with official legislative tracking.)

Notes on source materials

The packet supplied included texts from multiple, unrelated legislative measures (including a federal/state personnel reform act and a Massachusetts drought‑management bill). This summary focuses on the textbook sales‑tax exemption language (amendment to P.L.1980, c.105 / C.54:32B‑8.21) described in the bill titled “An Act concerning the sales tax exemption for textbooks.” Verify final bill text, sponsor list, and committee assignment with the official legislative website for the relevant jurisdiction before citing or acting on this summary.

Compiled from official sources — confirm details with the bill’s official record.

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