Introduced by Representatives Endres of Milton and Turner of Milton
Subject: Taxation; sales tax; exemption for juvenile and young adult books
Statement of purpose: This bill proposes to create the “Vermont Kids’ Home Library” incentive, with a sales tax exemption for books written for children and for young adults.
AN ACT RELATING TO SALES TAX EXEMPTION FOR JUVENILE AND YOUNG ADULT BOOKS
It is hereby enacted by the General Assembly of the State of Vermont:
Sec. 1. 32 V.S.A. § 9741(48) is added to read:
(48) Sales of books written for children and for young adults.
Sec. 2. EFFECTIVE DATE
This act shall apply to sales and uses on and after July 1, 2006.
The Vermont General Assembly
115 State Street