# Maryland SB 0403: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption Maryland SB 0403, Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption, is a 2026 Regular Session Senate bill sponsored by Cory V. McCray (Democratic); status signed, last action 2026-04-28 (Approved by the Governor - Chapter 185); PRIA reads it as touching household money (as of 2026-10-11). - Canonical: https://policyrisk.com/state-bill/MD-SB0403-2026RS - As of: 2026-10-11 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland SB 0403 - State: Maryland - Session: 2026 Regular Session - Title: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption - Status: signed - Chamber: Senate - Introduced: 2026-01-28 - Last action: 2026-04-28, Approved by the Governor - Chapter 185 - Sponsor: Cory V. McCray (Democratic) - Cosponsors: 9 - 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 (179 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 Maryland families: benefit, low. 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 wit… ## Sponsors and cosponsors - Sponsor: Cory V. McCray (Democratic), Senate - Cosponsor: Malcolm Augustine (Democratic), Senate - Cosponsor: Jack Bailey (Republican), Senate - Cosponsor: Guy Guzzone (Democratic), Senate - Cosponsor: Shelly Hettleman (Democratic), Senate - Cosponsor: Nancy J. King (Democratic), Senate - Cosponsor: Karen Lewis Young (Democratic), Senate - Cosponsor: Jim Rosapepe (Democratic), Senate - Cosponsor: Johnny Ray Salling (Republican), Senate - Cosponsor: Craig J. Zucker (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-08 | House | Third Reading Passed | pass | 134 | 0 | 2 | | 2026-02-24 | Senate | Third Reading Passed | pass | 45 | 0 | | ## Actions (17) - 2026-04-28: Approved by the Governor - Chapter 185 - 2026-04-09: Returned Passed (Senate) - 2026-04-08: Third Reading Passed (134-0) (House) - 2026-04-03: Favorable Adopted Second Reading Passed (House) - 2026-04-02: Favorable Report by Ways and Means (House) - 2026-03-25: Hearing 3/25 at 1:30 p.m. (House) - 2026-03-25: Hearing canceled (House) - 2026-03-16: Hearing 3/25 at 1:00 p.m. (House) - 2026-02-25: Referred Ways and Means (House) - 2026-02-24: Third Reading Passed (45-0) (Senate) - 2026-02-20: Second Reading Passed with Amendments (Senate) - 2026-02-20: Favorable with Amendments {923922/1 Adopted (Senate) - 2026-02-19: Favorable with Amendments Report by Budget and Taxation (Senate) - 2026-02-03: Hearing 2/11 at 2:00 p.m. (Senate) - 2026-02-03: Hearing canceled (Senate) - 2026-01-29: Hearing 2/11 at 1:00 p.m. (Senate) - 2026-01-28: First Reading Budget and Taxation (Senate) ## Bill text - Enacted, 2026-04-28: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_185_sb0403t.pdf) - Third Reading, 2026-02-20: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0403t.pdf) - First Reading, 2026-01-28: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0403f.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_185_sb0403t.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0403t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0403f.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-SB0403-2026RS (as of 2026-10-11).