MD SB403

Sales made at book fairs held in-person on elementary or secondary school premises are exempt from Maryland sales and use tax, effective July 1, 2026

Eligible sellers include the school itself, nonprofit parent-teacher organizations, or other nonprofit organizations within the school

Net proceeds from book fair sales must be used solely for the educational benefit of the school or its students

The exemption covers sales made through agreements with third-party vendors (such as Scholastic) where students, teachers, staff, or PTO members manage the book fair for a percentage of gross receipts

Amends Section 11-204(b) of the Maryland Tax-General Article by adding a new subsection (9)