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

Legislative status

1. Introduced
2. In Committee
3. Reported by Committee
4. Floor Vote Scheduled
5. Passed One Chamber
6. Passed Both Chambers
7. Sent to Executive
8. Signed into Law

Summary

The bill removes Maryland sales and use tax from any book sold at an in‑person book fair held on elementary or secondary school grounds, or by a nonprofit parent‑teacher organization operating there. To qualify, the net proceeds must be used solely for the educational benefit of the school or its students. This helps schools raise money without tax costs.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Hearings

• Ways and Means — Bill Hearing
  Ways and Means · Feb 5, 2026

History

1. Apr 28, 2026Approved by the Governor - Chapter 186
2. Apr 13, 2026Third Reading Passed
3. Apr 13, 2026Returned Passed
4. Apr 10, 2026Second Reading Passed
5. Apr 10, 2026Favorable Report by Budget and Taxation
6. Apr 10, 2026Favorable Adopted
7. Mar 23, 2026Referred Budget and Taxation
8. Mar 21, 2026Third Reading Passed
9. Mar 20, 2026Favorable Report by Ways and Means
10. Mar 20, 2026Favorable Adopted Second Reading Passed
11. Jan 22, 2026Hearing 2/05 at 1:00 p.m.
12. Jan 19, 2026First Reading Ways and Means

Sponsors

• Palakovich Carr · sponsor

Bill text

Opens the legislature’s own copy.

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