MarylandHB 03582026 Regular SessionHouseWALLET

Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption

Sponsored By: Julie Palakovich Carr (Democratic)

Signed by Governor

Taxes - Sales and UseAgents and BrokersAmusement Parks, Carnivals, and FairsArt, Music, and Cultural Affairs -see also- EthAff; Mus; etcContracts -see also- ProcurementEducation -see also- ContEd; DrvEd; HigherEd; etc.ExemptionsNonprofit OrganizationsParents and GuardiansPrimary Schools -see also- Private Schools; Public SchoolsRetail SalesSales and Use TaxSecondary Schools -see also- Private Schools; Public SchStudentsTeachers

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

No Maryland sales tax at school book fairs

Beginning July 1, 2026, you do not pay Maryland sales tax on books bought at in-person school book fairs. The fair must be on the grounds of a Maryland elementary or secondary school. The seller must be the school, a parent–teacher nonprofit, or another nonprofit in the school. Sales are also tax-free when a third-party vendor runs the fair and students, teachers, staff, or nonprofit members act as sellers. Net proceeds must be used only for the school’s or students’ educational benefit.

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Sponsors & Cosponsors

Sponsor

  • Julie Palakovich Carr

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 171 • No: 0

Senate vote 4/13/2026

Third Reading Passed

Yes: 46 • No: 0

House vote 3/21/2026

Third Reading Passed

Yes: 125 • No: 0 • Other: 8

Actions Timeline

  1. Approved by the Governor - Chapter 186

    4/28/2026
  2. Returned Passed

    4/13/2026House
  3. Third Reading Passed (46-0)

    4/13/2026Senate
  4. Second Reading Passed

    4/10/2026Senate
  5. Favorable Adopted

    4/10/2026Senate
  6. Favorable Report by Budget and Taxation

    4/10/2026Senate
  7. Referred Budget and Taxation

    3/23/2026Senate
  8. Third Reading Passed (125-0)

    3/21/2026House
  9. Favorable Adopted Second Reading Passed

    3/20/2026House
  10. Favorable Report by Ways and Means

    3/20/2026House
  11. Hearing 2/05 at 1:00 p.m.

    1/22/2026House
  12. First Reading Ways and Means

    1/19/2026House

Bill Text

  • Third Reading

    3/20/2026

  • First Reading

    1/19/2026

Related Bills

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