A member state running a temporary exemption period (one of three calendar months or less) may exempt only items defined in Part II or Part III(B) of the Library, applied uniformly to state and local tax; must give at least sixty days' notice before the first day of the month in which it begins; may not use entity- or use-based exemptions, though it may limit a product exemption to personal or non-business use; and may not make sellers obtain certificates. It may instead exempt all tangible personal property, optionally excluding defined products it has adopted, the items in Sections 105, 106 and 302(B), or leases, but must exclude property billed as a monthly recurring charge with telecommunications, internet access or audio-video programming services. Price thresholds may be set, cover only items priced below them, and no item may be only partly exempt. Uniform procedures govern layaways, bundled sales, coupons and discounts (seller discounts reduce the price, reimbursed coupons do not, and order-level discounts are allocated), the ban on splitting items normally sold together, rain checks, exchanges, delivery charges (allocated by price or weight where a shipment mixes eligible and taxable items), order date and back orders, periodic payments by billing date, returns within sixty days after the holiday (credit only with proof tax was paid) and time zones (the seller's governs). The state lists exempt products in its taxability matrix.
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