Legislation - SB0403

Title: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Sponsored by: Senator McCray
Status: In the Senate - Hearing 2/11 at 2:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Providing an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at a book fair, subject to certain limitations.

Committees

Original:: Budget and Taxation

Details

Cross-filed with: HB0358

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/28/2026 Legislative Date 1/28/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption Proceedings
Chamber Senate Calendar Date 1/29/2026 Legislative Date 1/29/2026 Action Hearing 2/11 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/03/2026 Legislative Date 2/03/2026 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/03/2026 Legislative Date 2/03/2026 Action Hearing 2/11 at 2:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/28/2026	1/28/2026	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Senate	1/29/2026	1/29/2026	Hearing 2/11 at 1:00 p.m.
Senate	2/03/2026	2/03/2026	Hearing canceled
Senate	2/03/2026	2/03/2026	Hearing 2/11 at 2:00 p.m.

File Code

Subjects

Statutes