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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.

Tax-free school book fairs for families

Beginning July 1, 2026, qualifying school book fair purchases are free of Maryland sales and use tax. The fair must be held in person on the grounds of a Maryland elementary or secondary school. The seller must be the school or a nonprofit organization within it, including a nonprofit parent-teacher organization. All net proceeds must support education for the school or its students. Vendor contracts can give the vendor a share of gross receipts. Under these contracts, students, teachers, school staff, or members of the school nonprofit must manage the fair as the vendor’s agents or salespeople. This exemption does not cover online or off-site sales.

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 • Other: 1

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

  • Enacted

    4/28/2026

    PDF

  • Third Reading

    3/20/2026

    PDF

  • First Reading

    1/19/2026

    PDF

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