# Maryland HB 0358: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption

Maryland HB 0358, Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption, is a 2026 Regular Session House bill sponsored by Julie Palakovich Carr (Democratic); status signed, last action 2026-04-28 (Approved by the Governor - Chapter 186); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/MD-HB0358-2026RS
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland HB 0358
- State: Maryland
- Session: 2026 Regular Session
- Title: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
- Status: signed
- Chamber: House
- Introduced: 2026-01-19
- Last action: 2026-04-28, Approved by the Governor - Chapter 186
- Sponsor: Julie Palakovich Carr (Democratic)
- Cosponsors: 0
- Subjects: Taxes - Sales and Use, Agents and Brokers, Amusement Parks, Carnivals, and Fairs, Art, Music, and Cultural Affairs -see also- EthAff; Mus; etc, Contracts -see also- Procurement, Education -see also- ContEd; DrvEd; HigherEd; etc., Exemptions, Nonprofit Organizations, Parents and Guardians, Primary Schools -see also- Private Schools; Public Schools, Retail Sales, Sales and Use Tax, Secondary Schools -see also- Private Schools; Public Sch, Students, Teachers
- Touches household money: yes
- Roll calls: 2 (171 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Tax-free school book fairs for families: benefit, low. 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-teache…

## Sponsors and cosponsors

- Sponsor: Julie Palakovich Carr (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-13 | Senate | Third Reading Passed | pass | 46 | 0 | 1 |
| 2026-03-21 | House | Third Reading Passed | pass | 125 | 0 | 8 |

## Actions (12)

- 2026-04-28: Approved by the Governor - Chapter 186
- 2026-04-13: Returned Passed (House)
- 2026-04-13: Third Reading Passed (46-0) (Senate)
- 2026-04-10: Second Reading Passed (Senate)
- 2026-04-10: Favorable Adopted (Senate)
- 2026-04-10: Favorable Report by Budget and Taxation (Senate)
- 2026-03-23: Referred Budget and Taxation (Senate)
- 2026-03-21: Third Reading Passed (125-0) (House)
- 2026-03-20: Favorable Adopted Second Reading Passed (House)
- 2026-03-20: Favorable Report by Ways and Means (House)
- 2026-01-22: Hearing 2/05 at 1:00 p.m. (House)
- 2026-01-19: First Reading Ways and Means (House)

## Bill text

- Enacted, 2026-04-28: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_186_hb0358t.pdf)
- Third Reading, 2026-03-20: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0358t.pdf)
- First Reading, 2026-01-19: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0358f.pdf)

## Related bills

- SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law)
- SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law)
- SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law)
- SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law)
- SB 0016: Child Support - Earnings Withholdings Limits (became law)
- HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_186_hb0358t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0358t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0358f.pdf)

## Related
- [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS)
- [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS)
- [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS)
- [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS)
- [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS)
- [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MD-HB0358-2026RS (as of 2026-10-11).