The bill creates a state sales and use tax exemption commencing on July 1, 2024, for all sales, storage, use, and consumption of college textbooks. The bill allows a county or municipality to choose to adopt the exemption by express inclusion in its sales and use tax ordinance or resolution.
(Note: This summary applies to this bill as introduced.)

Statutes affected:
Preamended PA1 (02/09/2024): 29-2-109
Introduced (01/10/2024): 29-2-109