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

This bill (A 2300) exempts sales of books at school book fairs from New Jersey's state sales tax. It directly affects elementary and secondary schools holding book fairs, defining a "school book fair" as an event selling books exclusively to students at that school and their parents or guardians. The exemption applies to receipts from these specific sales, removing the tax burden on book purchases during these school-organized events. The law takes effect four months after enactment.