Creates the "Paid-In Act"; exempts used books from sales use taxes, up to one hundred dollars per item

This bill, S 7644, creates the "Paid-In Act" by exempting used books from state sales tax when purchased for $100 or less per item. It directly affects buyers of secondhand books, such as students or thrift store shoppers, by reducing their purchase costs on qualifying items. The key provision amends tax law to add "used books, including secondhand purchases" to the list of tax-exempt items, with the $100 limit applying per book. This change takes effect immediately upon enactment.