Relates to a sales tax exemption for certain fundraising organized by school-based volunteer organizations

This bill (S 2142) exempts from sales tax items sold for under $2 by school-based volunteer groups, such as parent-teacher associations, student organizations, or booster clubs. It directly affects these groups when they organize fundraising events to support K-12 educational or extracurricular activities, provided no third-party vendor collects the tax. The exemption applies only to low-cost items sold directly by the school groups themselves. The law aims to reduce administrative burdens and increase revenue for school activities by eliminating tax on small-scale fundraisers.