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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

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Bill Overview

Analyzed Economic Effects

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

Tax-free school book fairs for Maryland families

For book fairs held on or after July 1, 2026, qualifying purchases are exempt from Maryland sales and use tax. The fair must be in person on the grounds of a Maryland elementary or secondary school. Sales must be made by the school, its nonprofit parent–teacher group, or another nonprofit group within the school. Vendor-run fairs also qualify under agreements giving the school or group a percentage of gross receipts, meaning total sales. Students, teachers, school staff, or group members must manage those fairs as the vendor’s agents or salespeople. All net proceeds must be used only for the educational benefit of the school or its students.

Sponsors & Cosponsors

Sponsor

  • Cory V. McCray

    Democratic • Senate

Cosponsors

  • Malcolm Augustine

    Democratic • Senate

  • Jack Bailey

    Republican • Senate

  • Guy Guzzone

    Democratic • Senate

  • Shelly Hettleman

    Democratic • Senate

  • Nancy J. King

    Democratic • 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: 2

Senate vote • 2/24/2026

Third Reading Passed

Yes: 45 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 185

    4/28/2026

  2. Returned Passed

    4/9/2026Senate

  3. Third Reading Passed (134-0)

    4/8/2026House

  4. Favorable Adopted Second Reading Passed

    4/3/2026House

  5. Favorable Report by Ways and Means

    4/2/2026House

  6. Hearing 3/25 at 1:30 p.m.

    3/25/2026House

  7. Hearing canceled

    3/25/2026House

  8. Hearing 3/25 at 1:00 p.m.

    3/16/2026House

  9. Referred Ways and Means

    2/25/2026House

  10. Third Reading Passed (45-0)

    2/24/2026Senate

  11. Second Reading Passed with Amendments

    2/20/2026Senate

  12. Favorable with Amendments {923922/1 Adopted

    2/20/2026Senate

  13. Favorable with Amendments Report by Budget and Taxation

    2/19/2026Senate

  14. Hearing 2/11 at 2:00 p.m.

    2/3/2026Senate

  15. Hearing canceled

    2/3/2026Senate

  16. Hearing 2/11 at 1:00 p.m.

    1/29/2026Senate

  17. First Reading Budget and Taxation

    1/28/2026Senate

Bill Text

  • Enacted

    4/28/2026

    PDF

  • Third Reading

    2/20/2026

    PDF

  • First Reading

    1/28/2026

    PDF

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