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Senate Advances Bill to Protect School Fundraisers, Textbooks From Sales Tax
Summary
Senators adopted a second substitute to S.B. 106 clarifying and expanding sales-tax exemptions for schools, including fundraisers and some textbook-related fees, and moved the measure to the third-reading calendar by roll call.
Senators on Feb. 9 adopted a second substitute to S.B. 106 to clarify sales-tax exemptions for school-related sales and fundraisers and advanced the bill to the third-reading calendar.
Sponsor Senator Poulton said the bill —clarifies the exemption for fundraisers— and expands the exemption to some textbook and library fees so school districts can create district accounts rather than money flowing into individual teachers' accounts. "This year, we're clarifying the exemption for fundraisers and indicating that school districts will take a more active role in supervising," the sponsor said.
Senator Fulton and others discussed scope and drafting details (e.g., whether "locker fees" and other school charges are covered), and senators asked staff to add intent language so the tax commission applies the exemption to school-related sales. Senator McAllister noted a prior fiscal estimate of a $493,000 reduction in general-fund revenue on an earlier draft; the sponsor said the second substitute was expected to carry no fiscal note after the scope was narrowed.
The Senate adopted the second substitute on a roll call and passed it to third reading (22 ayes, no nays recorded in the transcript). The bill will return on third reading for final passage and then to the House for its further action.
What happens next: S.B. 106 will appear on the third-reading calendar where the Senate expects to confirm fiscal impacts and any final intent language before final passage.
