Maryland legislation · 2026 Regular Session
Maryland SB403: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Status: Signed into law, April 28, 2026
Providing an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at a book fair, subject to certain limitations.
What the bill says
An act concerning Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption FOR the purpose of providing that the sales and use tax does not apply to a sale made at a book fair by an elementary or secondary school in the State or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at an elementary or secondary school in the State, subject to certain limitations; and generally relating to a sales and use tax exemption for elementary or secondary school book fairs…
From the enrolled text, May 5, 2026:
AN ACT concerning Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption FOR the purpose of providing that the sales and use tax does not apply to a sale made at a book fair by an elementary or secondary school in the State or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at an elementary or secondary school in the State, subject to certain limitations; and generally relating to a sales and use tax exemption for elementary or secondary school book fairs. BY repealing and reenacting, without amendments, Article - Tax - General Section 11-204(b)(5) and (6) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, with amendments, Article - Tax - General Section 11-204(b)(7) and (8) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY adding to Article - Tax - General Section 11-204(b)(9) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 11-204. (b) The sales and use tax does not apply to a sale by: (5) an elementary or secondary school in the State or a nonprofit parent-teacher organization or other nonprofit organization within an …