MarylandSB 04032026 Regular SessionSenateWALLET

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

Sponsored By: Cory V. McCray (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

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

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

No sales tax at school book fairs

Beginning July 1, 2026, Maryland stops charging sales tax at in-person book fairs held on elementary or secondary school grounds. The seller must be the school or a parent-teacher or other nonprofit group within the school. Net proceeds must be used only for the school’s or students’ educational benefit. Sales run with a third-party vendor also qualify when students, teachers, staff, or PTA members act as sellers and the school gets a share of gross receipts.

Free Policy Watch

You just read the policy. Now see what it costs you.

Pick a topic. PRIA runs your household against live legislation and sends you a free personalized readout.

Pick a topic to get started

My Taxes My Health My Budget My Money My Freedom

Or tell us something more specific

Sponsors & Cosponsors

Sponsor

Cory V. McCray
Democratic • Senate

Cosponsors

Malcolm Augustine
Senate
Jack Bailey
Republican • Senate
Guy Guzzone
Democratic • Senate
Shelly Hettleman
Democratic • Senate
Nancy J. King
Senate
Karen Lewis Young
Democratic • Senate
Jim Rosapepe
Democratic • Senate
Johnny Ray Salling
Republican • Senate
Craig J. Zucker
Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 179 • No: 0

House vote • 4/8/2026

Third Reading Passed

Yes: 134 • No: 0 • Other: 5

Senate vote • 2/24/2026

Third Reading Passed

Yes: 45 • No: 0 • Other: 2

Actions Timeline

Approved by the Governor - Chapter 185
4/28/2026
Returned Passed
4/9/2026Senate
Third Reading Passed (134-0)
4/8/2026House
Favorable Adopted Second Reading Passed
4/3/2026House
Favorable Report by Ways and Means
4/2/2026House
Hearing 3/25 at 1:30 p.m.
3/25/2026House
Hearing canceled
3/25/2026House
Hearing 3/25 at 1:00 p.m.
3/16/2026House
Referred Ways and Means
2/25/2026House
Third Reading Passed (45-0)
2/24/2026Senate
Second Reading Passed with Amendments
2/20/2026Senate
Favorable with Amendments {923922/1 Adopted
2/20/2026Senate
Favorable with Amendments Report by Budget and Taxation
2/19/2026Senate
Hearing 2/11 at 2:00 p.m.
2/3/2026Senate
Hearing canceled
2/3/2026Senate
Hearing 2/11 at 1:00 p.m.
1/29/2026Senate
First Reading Budget and Taxation
1/28/2026Senate

Bill Text

Third Reading
2/20/2026
PDF
First Reading
1/28/2026
PDF

Related Bills

Back to State Legislation

Take It Personal

Get Your Personalized Policy View

Take the PRIA Score to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.

Already have an account? Sign in