MD SB403 | 2026 | Regular Session
Status
Completed Legislative Action
Sponsorship: Moderate Partisan Bill (Democrat 8-2)
Status: Passed on April 28 2026 - 100% progression
Action: 2026-04-28 - Approved by the Governor - Chapter 185
Text: Latest bill text (Chaptered) [PDF]
Sponsorship: Moderate Partisan Bill (Democrat 8-2)
Status: Passed on April 28 2026 - 100% progression
Action: 2026-04-28 - Approved by the Governor - Chapter 185
Text: Latest bill text (Chaptered) [PDF]
Summary
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.
Title
Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Sponsors
Roll Calls
2026-04-08 - House - Third Reading Passed (Y: 134 N: 0 NV: 2 Abs: 5) [PASS]
2026-02-24 - Senate - Third Reading Passed (Y: 45 N: 0 NV: 0 Abs: 2) [PASS]
2026-02-24 - Senate - Third Reading Passed (Y: 45 N: 0 NV: 0 Abs: 2) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2026-04-28 | Senate | Approved by the Governor - Chapter 185 |
| 2026-04-09 | Senate | Returned Passed |
| 2026-04-08 | House | Third Reading Passed (134-0) |
| 2026-04-03 | House | Favorable Adopted Second Reading Passed |
| 2026-04-02 | House | Favorable Report by Ways and Means |
| 2026-03-25 | House | Hearing 3/25 at 1:30 p.m. |
| 2026-03-25 | House | Hearing canceled |
| 2026-03-16 | House | Hearing 3/25 at 1:00 p.m. |
| 2026-02-25 | House | Referred Ways and Means |
| 2026-02-24 | Senate | Third Reading Passed (45-0) |
| 2026-02-20 | Senate | Second Reading Passed with Amendments |
| 2026-02-20 | Senate | Favorable with Amendments {923922/1 Adopted |
| 2026-02-19 | Senate | Favorable with Amendments Report by Budget and Taxation |
| 2026-02-03 | Senate | Hearing 2/11 at 2:00 p.m. |
| 2026-02-03 | Senate | Hearing canceled |
| 2026-01-29 | Senate | Hearing 2/11 at 1:00 p.m. |
| 2026-01-28 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB358 (Crossfiled) 2026-04-28 - Approved by the Governor - Chapter 186
Subjects
Agents and Brokers
Amusement Parks, Carnivals, and Fairs
Art, Music, and Cultural Affairs
Contracts
Education
Exemptions
Nonprofit Organizations
Parents and Guardians
Primary Schools
Retail Sales
Sales and Use Tax
Secondary Schools
Students
Taxes - Sales and Use
Teachers
Amusement Parks, Carnivals, and Fairs
Art, Music, and Cultural Affairs
Contracts
Education
Exemptions
Nonprofit Organizations
Parents and Guardians
Primary Schools
Retail Sales
Sales and Use Tax
Secondary Schools
Students
Taxes - Sales and Use
Teachers
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 11 | 204 | (n/a) | See Bill Text |
